Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Periond Direct materials Conversion costs At the beginning ofthe 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, 4,900 units were started and completed. Ending inventory contained 300 units that were 33% 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 Oa. $49.74 Ob. $33.16 $23 151 C. S28.68 Od. $39.79