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 25,400 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (85% complete) Transferred in during current period 165,100 units Completed and transferred out 185,200 units Work in process, ending inventory 5700 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (65% complete) How many units must be accounted for during the period? 139,700 units 216,300 units 169,945 units 190,500 units