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 2020 Work in process, beginning inventory 25,400 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (90% complete) Transferred in during current period Completed and transferred out 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? 165,700 units 185,100 units 6,000 units OA. 171,100 units OB. 191,100 units OC. 140,300 units OD. 216,500 units