Carmelita Inc. has the following information available: Costs from Beginning Inventory $2,000 5,200 Costs from Current Period Direct materials 22,252 150,536 Conversion costs At the beginning o the period there were 500 units in process that were 60% complete as to conversion costs and 100% complete as todirect material costs. Durin the perio so unit were start dan ompleted. Endin inventor contained 340 units that were 30% 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 the nearest cent ixten calculating total costs. The total costs transferred into Finished Goods for units started and completed were Oa. $161,775 b. $156,960 Oc. $161,505 Od. $162,855