QUESTION 7 Mountain View Soft Drink Company manufactures soft drinks. All direct ingredients are added at the beginning of the production process. The company currently uses the FIFO method. Data for the month of August is listed below. Production data: Beginning work-in-process Units started during the period 70,000 units 140,000 units Completed and transferred out 189,000 units Manufacturing cost: Beginning work-in-process Direct materials used $99,000 $122,000 How many units were started and completed with respect to direct materials during the month? 49,000 units 119,000 units 189,000 units 210,000 units