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? 178,200 units 239,400 units 164,600 units 195,200 units 208,800 unitsDiego 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? O 173,100 units O 82,300 units 186,700 units O 208,800 units 104,400 units