Question: 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

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 2017:

Work in process, beginning inventory

27,700 units

Transferredin

costs (100% complete)

Direct materials (0% complete)
Conversion costs

(85%

complete)

Transferred in during current period

166,100 units

Completed and transferred out

188,800 units

Work in process, ending inventory

5,000 units

Transferredin

costs (100% complete)

Direct materials (0% complete)
Conversion costs

(60%

complete)

A.

170,350

units

B.

138,400

units

C.

221,500

units

D.

193,800

units

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