The following data is available for Osman Corp. for the current year: Beginning inventory of goods in process 12,000 units, 60% completed.

The following data is available for Osman Corp. for the current year: Beginning inventory of goods in process 12,000 units, 60% completed. Ending inventory of goods in process 18,000 units, 30% completed. Units completed and transferred to finished goods during the year 144,000 units. Calculate the equivalent units of production for the year. You must show your work for full credit.