question archive Direct Disk Drive Company operates a computer disk manufacturing plant

Direct Disk Drive Company operates a computer disk manufacturing plant

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Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for June? 2017:

Work in? process, beginning inventory

?25,400 units

?Transferred-in costs? (100% complete)

Direct materials? (0% complete)

Conversion costs? (85% complete)

Transferred in during current period

?165,100 units

Completed and transferred out

?185,200 units

Work in? process, ending inventory

?5,300 units

?Transferred-in costs? (100% complete)

Direct materials? (0% complete)

Conversion costs? (65% complete)

How many units must be accounted for during the? period?

A.

?216,300 units

B.

?139,700 units

C.

?169,945 units

D.

?190,500 units

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