Materials are added at the end of the process in a company's curing department, the second stage of the production cycle. The following information is available for the month of July:

	Units
Work in process, July 1 (50% complete as to conversion costs)	50,000
Transferred from the previous department	200,000
Transferred to the next department	195,000
Lost in production	15,000
Work in process, July 31 (60% complete as to conversion costs)	40,000

Under the cost accounting system, the costs incurred on the lost units are absorbed by the remaining good units. Using the average cost method, what are the equivalent units for the materials unit cost calculation?

a.	210,000
b.	195,000
c.	250,000
d.	235,000