Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $5,500 $28,100 Conversion costs 6,800 152,000 At the beginning of the period, there were 500 units in process that were 44% 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 23% 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, ie. $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were Oa. $180,835 Ob. $129,803 Oc. $168,575 Od. $222,427