Flip Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The

following data were for June $20$X$5$:

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?