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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Definitions:

Enforceable Contract

A binding legal agreement between two or more parties that is recognized by the law and has elements of offer, acceptance, consideration, and mutual consent.

Party Against Enforcement

The individual or entity against whom the application of a law, regulation, or contract is sought to be enforced.

Completely Integrated Contract

a legal document constituting a final and complete agreement between parties, in which no external agreements can contradict its terms.

Lengthy Terms

Extended periods or durations, often used in the context of contracts, agreements, sentences, or commitments.