The following data pertain to a company's cracking-department operations in December:

Units
Completion
Work-in-process, December 1
20,000
50%
Units started
170,000
Units completed and transferred to the distilling department
180,000
Work-in-process, December 31
10,000
50%
Materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Assuming use of the FIFO method of process costing, the equivalent units of production (EUP) with respect to conversion performed during December were
A 175,000
B 185,000
C 170,000
D 180,000