Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $4,000 $26,700 Conversion costs 5,100 149,100 At the beginning of the period, there were 400 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 400 units that were 32% 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. $176,705 b. $112,013 c. $233,251 d. $164,725