Direct Disk Drive Company Operates a Computer Disk Manufacturing Plant

Multiple Choice

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 August 2017:

Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (80% complete)


Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (55% complete)
Calculate equivalent units for conversion costs using the FIFO method.

A) 30,280 units
B) 353,400 units
C) 299,800 units
D) 390,580 units