Freisn Corporation Uses the FIFO Method in Its Process Costing

Freisn Corporation uses the FIFO method in its process costing system.Department A is the first processing department the company's production process.The following information pertains to conversion costs in June for that department: $\begin{array}{llcc}& \text {Units }\\ \text { Work in process, beginning ( \( 40 \% \) complete) ..................... } &20,000\\ \text { Started in June.................................................................} &160,000\\ \text { Completed in June and transferred to the next processing } &\\ \text { department...................................................................... } &170,000\\ \text {Work in process, ending ( \( 60 \% \) complete) ......................... } &10,000\\\end{array}$
The equivalent units for conversion costs are:

A) 160,000
B) 168,000
C) 180,000
D) 176,000