Chris Company uses the weighted-average method in its process costing system. The following data were taken from the company's accounting records:

	Beginning Work in Process Inventory (100% complete as to materials; 30% complete as to conversion)		60,000	Units
	Started in process during the period		180,000	Units
	Ending work in process inventory (100% complete as to materials; 60% complete as to conversion)		40,000	Units

The equivalent units of production for conversion costs were:

	a.	204,000 units
	b.	224,000 units
	c.	222,000 units
	d.	216,000 units