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 Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (80% complete) Transferred in during current period Completed and transferred out Work in process, ending inventory Transferred-in costs (100% complete) Direct materials (0% complete) 150,800 units 450,200 units 400,800 units 202,000 units OA. 352,800 units B. 30,160 units C. 399,560 units D. 299,400 units