A company uses the weighted average method for inventory costing. At the beginning of a period the production department had 30,000 units in beginning Work in Process inventory which were 45% complete; the department completed and transferred 170,000 units. At the end of the period, 27,000 units were in the ending Work in Process inventory and are 80% complete. Compute the number of equivalent units produced by the department.

A. 140,000. B.184,000. C.197,000. D.191,600. E.170,000.