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Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process.5,300 units Work in process, ending inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion

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Answer #1

Answer: B. $190,500 units

EXPLANATION

Units must be accounted for during the period = Beginning Work in Process Inventory + Transferred in during current period

= 25,400 + 165,100

= $190,500 units

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