During the current year, a manufacturing company had the following activity. Units in beginning work in process: 10,000 at 70% complete. Units started into production: 150,000. Units completed during the year: 140,000. Units in ending work in process: 20,000 units at 25%. What is the number of equivalent units using the FIFO method? multiple choice 140,000 145,000 138,000 150,000