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. What is the total number of equivalent units for materials in July? 239,400 units 208,800 units 178,200 units 164,600 units 195,200 units