Carmelita Inc., has the following formation available Cost from Costs from Beginning Inventory Current Period Direct materials $5,200 $29,300 Conversion costs 5,700 158.500 At the beginning of the period, there were 400 units in process that were 45 completes te conversion costs and 100% complete as tocirect materials Duning the pro 4,800 units were started and completed. Ending inventory contained 400 units that were complete as to conversion costs and 100% completed to me. The company uses the FIFO process cost method The cost of completing a unit curing the current period was O 55489 06. 136.59 Oc5491 d. 3.5096