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 August 2020:

Work in process, beginning inventory	150,600 units
Transferredin costs (100% complete)
Direct materials (0% complete)
Conversion costs (75% complete)
Transferred in during current period	452,000 units
Completed and transferred out	400,600 units
Work in process, ending inventory	202,000 units
Transferredin costs (100% complete)
Direct materials (0% complete)
Conversion costs (65% complete)

Calculate equivalent units for conversion costs using the FIFO method.

Question content area bottom

Part 1

A.

352,600

units

B.

301,400

units

C.

37,650

units

D.

418,950

units