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)?