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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 unitsTransferred-in costs? (100% complete)Direct materials (0% complete)Conversion costs (85% complete) Transferred in during current period 165,100 unitsCompleted and transferred out 185,200 unitsWork in process, ending inventory 5,300 unitsTransferred-in costs (100% complete)Direct materials (0% complete)Conversion costs (65% complete)
Problem 1: How many units must be accounted for during the period?
A.169,945 units B.190,500 units C.216,300 units D.139,700 units
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