Direct Disk Drive Company Operates a Computer Disk Manufacturing Plant $\quad 25,000$

question 42

Multiple Choice

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 20X5: Work in process, beginuning inventory $\quad 25,000$ units
Transferred-in costs ( $100 \%$ complete)
Direct materials ( $0 \%$ complete $)$
Conversion costs (90\% complete)

Transferred in during current period $\quad 165,000$ units
Completed and transferred out $\quad \quad \quad 185,000$ units

Work in process, ending inventory $\quad\quad 5,000$ 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) 215,000 units
• B) 190,000 units
• C) 169,500 units
• D) 140,000 units

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