Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $5,200 $22.400 Conversion costs 6,200 144,600 At the beginning of the period, there were 600 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,200 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 Ca. $44.68 b. $25.72 CC. $35.75 d. $29.79