Carmelita Inc, has the following information available: Costs from Beginning Inventory Costs from current Period Direct materials $5,200 $20,900 Conversion costs 5,400 152,100 At the beginning of the period, there were 400 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 300 units that were 3% 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: 35263 Ob $42.10 Oc$300 Od 335.09