Question
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 June 2017:
| Work in process, beginning inventory | 27,700 units | |
| Transferredin costs (100% complete) | ||
| Direct materials (0% complete) | ||
| Conversion costs (85% complete) | ||
| Transferred in during current period | 166,100 units | |
| Completed and transferred out | 188,800 units | |
| Work in process, ending inventory | 5,000 units | |
| Transferredin costs (100% complete) | ||
| Direct materials (0% complete) | ||
| Conversion costs (60% complete) |
How many units must be accounted for during the period?
A.
170,350
units
B.
138,400
units
C.
221,500
units
D.
193,800
units
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Intermediate Accounting
Authors: Earl K. Stice, James D. Stice
18th edition
538479736, 978-1111534783, 1111534780, 978-0538479738
