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)

A.

170,350

units

B.

138,400

units

C.

221,500

units

D.

193,800

units