Question: A company uses the FIFO method for inventory costing. During a period, a production department had 32,000 units in beginning goods in process inventory which

A company uses the FIFO method for inventory costing. During a period, a production department had 32,000 units in beginning goods in process inventory which were 46% complete; the department completed and transferred 171,000 units. At the end of the period, 28,000 units were in the ending goods in process inventory and are 81% complete. Compute the number of equivalent units produced by the department.

139000

178,960.

171,000.
193,680.

199,000.

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