A company uses the FIFO method for inventory costing. At the beginning of a period it reported the following data: Units Conversion Percent Complete Beginning work in process 20,000 40% 167,000 Units completed and transferred out 165,000 Units started this period Ending work in process 22,000 75% Compute the department's number of equivalent units of production for conversion. O 187,000. O 181,500. O 173,500. O 165,000. O 145,000