The following information summarizes the activities in the Mixing Department for the month of March.

Beginning inventory $8,000$ units, $80\%$ complete

Started and completed $196,000$ units

Ending inventory $24,000$ units, $25\%$ complete

Material is added at the beginning of the process, and conversion costs are incurred evenly throughout the process.

Calculate the equivalent units of production with respect to materials during the month of March using the weighted average method.

Select one:

a$.228,000$

b$.212,000$

c$.208,000$

d$.244,000$

e$.210,000$