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 cost)                                         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 cost)                                         40,000

Under the cost accounting system, the cost incurred on thelost units are absorbed by the remaining good units. Usin the average cost method, what are the equivalent units for the materials unit cost calculations?