Carmelita, Inc., has the following information available:

At the beginning of the period, there were $500$ units in process that were $60\%$ complete

as to conversion costs and $100\%$ complete as to direct materials costs. During the

period, $4,500$ units were started and completed. Ending inventory contained $340$ units

that were $30\%$ 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 $($rounded to the nearest cent$)$

was

a$.$ $$35\mathrm{.}95$

b$.$ $$35\mathrm{.}89$

c$.$ $$36\mathrm{.}19$

d$.$ $$34\mathrm{.}88$