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. Weighted$-$average costing is used by Swivel.

What were the equivalent units for conversion costs for February if the beginning inventory was $70\%$ complete as to conversion costs and the ending inventory was $40\%$ complete as to conversion costs?

Question $17$ options:

$162,200$

$172,200$

$182,200$

$152,200$

none of the above.