During the current year, the following manufacturing activity took place for a company's products: Beginning work-in-process, 70% complete Units started into production during the year Units completed during the year Ending work-in-process, 25% complete 10,000 units 150,000 units 140,000 units 20,000 units What was the number of equivalent units produced using the first-in, first-out method? 138,000 140,000 145,000 150,000