Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$4,700	$21,400
Conversion costs	6,900	152,300

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, 5,400 units were started and completed. Ending inventory contained 400 units that were 20% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to two cents, i.e., $2.22, when calculating total costs.

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

a. $174,348

b. $162,324

c. $209,218

d. $129,859