Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period $24,400 Direct materials $5,000 5,000 149,000 Conversion costs 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, 4,900 units were started and completed. Ending inventory contained 400 units that were 23% 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. $173,787 b. $123,717 c. $160,671 O d. $213,758