Carmelita inc,, has the following information available: At the beginning of the period, there were 500 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,800 units were started and completed. Ending inventory contained 300 units that were 31% complete as to conversion costs and Io0 complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to two cents, Le. $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were. 9. 3153,32K b. 5165,036 c. 5107,176 d. 5216,197