17-54J. Keith Baker © 2016Quick Check 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 175,000 chairs and transferred them to the Finishing Department. The firm ended the month with 18,000 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) 193,000 chairs B) 173,000 chairs C) 163,000 chairs D) 153,000 chairs Equivalent units for materials = 18,000 units (ending units) + 175,000 units (completed and transferred) = 193,000 units.