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 August 2017:

Work in process, beginning inventory 150,800 units

Transferredin costs (100% complete)

Direct materials (0% complete)

Conversion costs (90% complete)

Transferred in during current period 451,400 units

Completed and transferred out 401,600 units

Work in process, ending inventory 200,600 units

Transferredin costs (100% complete)

Direct materials (0% complete)

Conversion costs (60% complete)

Calculate equivalent units for conversion costs using the FIFO method.

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