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 20X5: 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? 215.000 units 140,000 units 1990.000 units 163 300 Lt one of the Ye. Question 46 (2 points) Answer the following questions 46 and 47 using the information below: Eagle Eye Company produces two types of lenses-L7 and L9. Single Indirect- Cost Pool ABC System System Total direct costs $77,500 $58,000 Total indirect costs $37,500 (a) Total costs assigned $62,000 $49,500 to L7 Total costs assigned (b) $65,500 to L9 What is the total indirect costs (a) under ABC system? $57.500 $40.000 $57.000 one of the above Question 47 (2 points) Answer the following questions 46 and 47 using the information below: Eagle Eye Company produces two types of lenses-L7 and L9. Single Indirect- Cost Pool ABC System System Total direct costs $77,500 $58,000 Total indirect costs $37,500 (a) Total costs assigned $62,000 $49,500 to L7 Total costs assigned $65,500 to L9 What is the total costs assigned to L9 (b) under single indirect-cost pool system? $57.000 $53.000 $55.000 nonc of the above