Iowa Company provides the following information concerning the work in process at its plant: Beginning inventory was partially complete (materials are 100 percent complete; conversion costs are 40 percent complete). Started this month, 252,000 units. Transferred out, 210,000 units. Ending inventory, 140,000 units (materials are 100 percent complete; conversion costs are 45 percent complete). The equivalent units for conversion costs using FIFO are A) 98,000 B) 233,800 C) 252,000 D) 350,000 E) none of the above