question archive Direct Disk Drive Company operates a computer disk manufacturing plant
Direct Disk Drive Company operates a computer disk manufacturing plant
Subject:AccountingPrice:2.86 Bought3
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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The correct option is (D) 190500 units
Step-by-step explanation
Units must be accounted for during the period = Beginning WIP Inventory + Transferred in during current period
= 25400 + 165100 = 190500 units
Units must be accounted for during the period = Beginning Work in Process Inventory + Transferred in during current period
= 25,400 + 165,100
= $190,500 units
