Diego Company had the following department data:

Accounting Transactions

Transactions	Physical Units
Work in Process, July 1	30,600
Completed and Transferred Out	164,600
Work in Process, July 31	44,200

All materials are added at the beginning of the process and 50% of the units have been completed in the ending work in process inventory at the end of July. What is the total number of equivalent units for conversion costs in July?

Group of answer choices

173,100 units

208,800 units

186,700 units

82,300 units

104,400 units