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:

How many units must be accounted for during the period?
A) 216,300 units
B) 190,500 units
C) 169,945 units
D) 139,700 units

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:

How many units must be accounted for during the period?
A) 216,300 units 
B) 190,500 units 
C) 169,945 units 
D) 139,700 units

Quizplus · Accepted Answer

Number of units that must be accounted for in the period = 25,400 units (Beginning inventory) + 165,100 units (Transferred in during the current period) = 190,500 units

Direct Disk Drive Company Operates a Computer Disk Manufacturing Plant