PLEASE, HELP ME ----THANK YOU IN ADVANCE

On August 1, Mega Manufacturings Fabrication Department had 24,000 units in work in process beginning inventory that were 60% complete with respect to conversion. Between August 1 and August 31, the department transferred a number of completed units to the Packaging Department. At the end of the month, on August 31, the Fabrication Department had 60,000 units in work in process that were 80% complete with respect to conversion. All materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. If the Fabrication Department had 190,000 equivalent units of production for materials for August, how many completed units did it transfer to the Packaging Department?

130,000

142,000

127,600

162,500