Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials Conversion costs $5,700 6,200 $22,000 143,100 At the beginning of the period, there were 600 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,900 units were started and completed. Ending inventory contained 400 units that were 20% 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. $37.32 Ob. $31.10 Oc. $26.95 Od. $46.65