Answer:
Power is work/time - not needed here
W(work) = F * D force * distance
Here W = M g h
Since 2.20 lb is equivalent to 1 kilogram mass
W = 185 lb / 2.20 lb/kg * 9.80 m/s^2 * 12 m = 824 Joules
note that a pound is a unit of force and a kilogram is a unit of mass