Olsen Company processes lumber into a product called medium density fiberboard.

For the month of February, it had 40,000 square feet of medium density fiberboard in process at the beginning of the month. Another 180,000 square feet were put into process during February, and 60,000 square feet were still in process at the end of February.

All raw material is added at the beginning of the process while conversion costs are added uniformly throughout the production process. The ending work-in-process inventory of 60,000 units was 40% complete with respect to conversion costs. What are total equivalent units with respect to conversion costs in February?

	a.	24,000 square feet
	b.	184,000 square feet
	c.	220,000 square feet
	d.	160,000 square feet