Use the information below to answer the following question$($s$).$

Apex Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for August:

Work in process, beginning inventory $100,000$ units

Transferred$-$in costs $(100\%$ complete$)$

Direct materials $(0\%$ complete$)$

Conversion costs $(90\%$ complete$)$

Transferred in during current period $300,000$ units

Completed and transferred out $350,000$ units

Work in process, ending inventory

Transferred$-$in costs $(100\%$ complete$)$

Direct materials $(0\%$ complete$)$

Conversion costs $(65\%$ complete$)$

How many actual units remain in ending work$-$in$-$process, assuming a FIFO cost flow assumption?

Question $1$Select one:

A$.$

$50,000$ units

B$.$

$200,000$ units

C$.$

$150,000$ units

D$.$

$25,000$ units

E$.$

$100,000$ units