A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had 48,000 units in beginning Work in Process inventory which were 36% complete; the department completed and transferred 171,000 units. At the end of the period, 18,000 units were in the ending Work in Process inventory and are 71% complete. Compute the number of equivalent units produced by the department.

166,500. 183,780. 189,000. 123,000. 171,000.