Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period $5,200 $29,100 Direct materials 157,800 Conversion costs 6,100 At the beginning of the period, there were 600 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 300 units that were 21% 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 a. $37.39 b. $31.45 c. $56.09 d. $44.87