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 20X5: Work in process, beginning inventory 25,000 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (90% complete) Transferred in during current period 165,000 units Completed and transferred out 185,000 units Work in process, ending inventory 5,000 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (65% complete) The Total equivalent units presented in the production report would be:

Transferred In Direct Materials Conversion Costs (165,000 190,000 190,000 Transferred In Direct Materials Conversion Costs not presented 185,000 188,250 Transferred In Direct Materials Conversion Costs not presented 185,000 185,000 O Transferred In Direct Materials Conversion Costs 190,000 185,000 188,250