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Blue Company production starts in Department 1. The following data is available for August Unit WIP, August 1 (50% completed)---------------40,000 Units started in August--------------------------------240,000 Units

Blue Company production starts in Department 1. The following data is available for August

Unit WIP, August 1 (50% completed)---------------40,000

Units started in August--------------------------------240,000

Units WIP, August 31 (60% completed)------------25,000

Materials are added at the beginning of the process in Department

Using the average cost method, what are the equivalent units of production for the month of August (Conversion)?

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