Sodius Chemical Inc. placed $220,000$ liters of direct materials into the mixing process. At the end of the month, $5,000$

liters were still in process, $30\%$ converted as to labor and factory overhead. All direct materials are placed in mixing at the

beginning of the process and conversion costs occur evenly during the process. Sodius uses weighted$-$average costing.

How many direct materials units are completed and transferred?

$64,500$

$230,000$

$220,000$

$215,000$