Carmelita, Inc., has the following information available:

At the beginning of the period, there were $500$ units in process that were $44\%$ complete as to conversion costs and

$100\%$ complete as to direct materials costs. During the period, $5,400$ units were started and completed. Ending

inventory contained $400$ units that were $34\%$ complete as to conversion costs and $100\%$ complete as to materials

costs. Assume that the company uses the FIFO process costing method. Round cost per unit figures to two cents,

i$.$e$.,$ $$2\mathrm{.}22,$ when calculating total costs.

The total costs that will be transferred into Finished Goods for units started and completed were

a$.$ $$108,274$

b$.$ $$164,052$

c$.$ $$236,113$

d$.$ $$176,204$