Carmelita Inc., has the following information available Costs from Beginning Inventory Costs from current Period Direct materials Conversion costs At the beginning o he period there ere 500 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. Durin the perio 4,80 units were started and completed. Ending inventory contained 300 units that were 31% 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. $25,100 156 The total costs that will be transferred into Finished Goods for units started and completed were a. $234,503 b. $116,251 c.$179,010 d. $168,480