During March, the production department of a process operations system completed and transferred to finished goods 27,000 units that were in process at the beginning of March and 170,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 61% complete with respect to conversion. At the end of March, 36,000 additional units were in process in the production department and were 100% complete with respect to materials and 36% complete with respect to conversion. Compute the number of physical units transferred to finished goods.

A. 170,000.

B. 197,000.

C. 233,000.

D. 165,000.

E. 210,000.