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 Transferred in costs (100% complete) Direct materials (0% complete) Conversion costs (75% complete) 151,600 units Transferred in during current period Completed and transferred out 450,000 units 401,200 units Work in process, ending inventory Transferred in costs (100% complete) Direct materials (0% complete) 200,400 units A. 352,000 units B. 407,740 units OC. 37,900 units D. 298,400 units