Carmelita, Inc., has the following information available: . 600 units in process that were 41% costs and 100% complete as to direct materials costs. ,5,500 units were started and completed. Ending inventory contained 400 units that were 35% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process costing method. The cost of completing a unit during the current period was X a. $23.37 b. $41.16 c. $32.93 d. $27.44