Ampco Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process

ACCOUNTING

Multiple Choice

Ampco Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for June 20x3:



Work in process, beginning inventory 50,000 units

Transferred-in costs (100% complete)

Direct materials (0% complete)

Conversion costs (90% complete)



Transferred in during current period 150,000 units

Completed and transferred out 175,000 units



Work in process, ending inventory

Transferred-in costs (100% complete)

Direct materials (0% complete)

Conversion costs (65% complete)



How many units must be accounted for during the period?

a. 225,000 units

b. 200,000 units

c. 179, 500 units

d. 150,000 units

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