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 Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (85% complete) 25,400 units Transferred in during current period Completed and transferred out 165,100 units 185,200 units Work in process, ending inventory 5,300 units OA. 216,300 units OB. 190,500 units OC. 139,700 units OD. 169,945 units