A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had 26,000 units in beginning Work in Process inventory which were 43% complete; the department completed and transferred 168,000 units. At the end of the period, 25,000 units were in the ending Work in Process inventory and are 78% complete. Compute the number of equivalent units produced by the department.

A. 187,500.

B. 168,000.

C. 176,320.

D. 193,000.

E. 142,000.