A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had $20,000$ units in beginning Work in Process inventory which were $40\%$ complete; the department completed and transferred $165,000$ units. At the end of the period, $22,000$ units were in the ending Work in Process inventory and are $75\%$ complete. Compute the number of equivalent units produced by the department.

Question $1$ options:

$165,000.$

$145,000.$

$181,500.$

$187,000.$

$173,500.$