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31 December, 10:14

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?

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  1. 31 December, 12:13
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    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
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