Calculator Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Periocd $5,400 Direct materials $23, 5,8 144 Conversion costs At the beginning of the period, there were 600 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 400 units that were 26% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to two cents, i.e., $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were Oa. $166,914 Ob. $154,550 Oc. $210,312 Od. $114,367 9:27 PM 3/3/2019