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 2017: 25,400 units Work in process, beginning inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (85% complete) Transferred in during current period Completed and transferred out 165,100 units 185,200 units 5,300 units Work in process, ending inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (65% complete) How many units must be accounted for during the period? O A. 216,300 units B. 190,500 units C. 169,945 units D. 139,700 units