Carmelita Inc., has the following information available:

Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,100	$25,300
Conversion costs	6,900	158,200

At the beginning of the period, there were 400 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. The company uses the FIFO process cost method.

The cost of completing a unit during the current period was

a.$27.20

b.$31.49

c.$47.23

d.$37.79