The Swivel Chair Company Manufacturers a Standard Recliner

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 184,000 chairs and transferred them to the Finishing Department. The firm ended the month with 19,000 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 materials for February?

A) 203,000 chairs
B) 184,000 chairs
C) 164,000 chairs
D) 191,250 chairs