The Following Information Is Available for the Current Year for Pike

Multiple Choice

The following information is available for the current year for Pike company.
$\begin{array}{ll}\text { Number of units in beginning WIP Inventory } & 12,000 \quad \text { (30\% complete) } \\\text { Number of units started in the current period } & 160,000 \\\text { Number of units in the ending WIP Inventory } & 18,000 \quad \text { (70\% complete) }\end{array}$
If Pike Company uses the weighted average process costing method,what is the total equivalent completed units transferred out and in WIP Inventory?

A) 166,000
B) 190,000
C) 166,600
D) 142,000
E) None of the answer choices is correct.