Carmelita Inc., has the following information available

: Costs from Beginning Inventory Costs from current Period Direct materials $4,700 $23,800 Conversion costs 5,100 140,400

At the beginning of the period, there were 500 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,100 units were started and completed. Ending inventory contained 300 units that were 26% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The cost of completing a unit during the current period was

$45.16

$30.11

$36.13

$25.70