The Swivel Chair Company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 145,000 chairs. During the month, the firm completed 175,000 chairs and transferred them to the Finishing Department. The firm ended the month with 18,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are incurred uniformly over the production cycle. How many chairs were in inventory at the beginning of the month? Of the 145,000 units Swivel started during February, how many were finished during the month? C) What were the equivalent units for materials for February? D) What were the equivalent units for conversion costs for February if the ending inventory was 40% complete as to conversion costs?