YY Woodworks Company (YYW) manufactures a standard recliner. During the month of October, the company's Assembly Department started production of 178,000 chairs. During the month, the Assembly Department completed 200,000 chairs and transferred them to the Finishing Department. The Assembly Department ended the month with 12,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. The weighted-average method of process costing is used by YYW. Compute the equivalent units for conversion costs for the Assembly Department for the month of October, if the beginning inventory was 85% complete and the ending inventory was 50% complete, in respect of conversion costs.

	a.	206,000
	b.	201,200
	c.	178,800
	d.	210,800
	e.	None of the answers.