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 183,000 chairs and transferred them to the Finishing Department. The firm ended the month with 24,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weighted-average costing is used by Swivel. Of the 145,000 units Swivel started during February, how many were finished during the month?

A) 183,500
B) 218,200
C) 121,000
D) 217,000