Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $4,900 $22,800 Conversion costs 5,000 140,400 At the beginning of the period, there were 500 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 300 units that were 32% 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 Oa. $33.43 Ob. $50.14 Oc. $28.68 Od $40.11