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 June​ 2017: Work in​ process, beginning inventory ​25,400 units ​Transferred-in costs​ (100% complete) Direct materials​ (0% complete) Conversion costs​ (85% complete) Transferred in during current period ​165,100 units Completed and transferred out ​185,200 units Work in​ process, ending inventory ​5,300 units ​Transferred-in costs​ (100% complete) Direct materials​ (0% complete) Conversion costs​ (65% complete) How many units must be accounted for during the​ period?

Answer 1

Answer:

190,500 units

Explanation:

Given that,

Work in​ process, beginning inventory = ​25,400 units

Transferred in during current period = ​165,100 units

Completed and transferred out = ​185,200 units

Work in​ process, ending inventory = ​5,300 units

Units must be accounted for during the period:

= Beginning WIP Inventory + Transferred in during current period

= 25,400 + 165,100

= 190,500 units