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) How many units must be accounted for during the period?

Question 12 options:

	169,500 units
	190,000 units
	140,000 units
	215,000 units
	none of the above.