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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 2020:

Work in process, beginning inventory

150,800 units

Transferredin

costs (100% complete)

Direct materials (0% complete)

Conversion costs (80% complete)

Transferred in during current period

450,200 units

Completed and transferred out

400,800 units

Work in process, ending inventory

202,000 units

Transferredin

costs (100% complete)

Direct materials (0% complete)

Conversion costs (60% complete)

Calculate equivalent units for conversion costs using the FIFO method.

Question content area bottom

Part 1

A.

30,160 units

B.

352,800 units

C.

299,400 units

D.

399,560 units

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