Question: Ali Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for

Ali Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for August:

Work in process, beginning inventory 100,000 units
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (90% complete)
Transferred in during current period 300,000 units
Completed and transferred out 350,000 units
Work in process, ending inventory
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (65% complete)

How many units must be accounted for during the period, assuming a FIFO cost flow?

a.400,000 units

b.359,000 units

c.300,000 units

d.275,000 units

e.450,000 units

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