A company uses the FIFO method for inventory costing. During a period, a production department had 56,000 units in beginning goods in process inventory which were 32% complete; the department completed and transferred 167,000 units. At the end of the period, 14,000 units were in the ending goods in process inventory and are 67% complete. Compute the number of equivalent units produced by the department.

	181,000.
	158,460.
	167,000.
	176,380.
	111,000