Ampco Disk Company Operates a Computer Disk Manufacturing Plant

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 for August 20X5: Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (90% complete)
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (65% complete)
Calculate equivalent units for conversion costs using the FIFO method.

A) 401,500 units
B) 350,000 units
C) 300,000 units
D) 292,500 units