Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,000	$23,600
Conversion costs	6,900	155,900

At the beginning of the period, there were 500 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,200 units were started and completed. Ending inventory contained 300 units that were 30% 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, i.e., $2.22, when calculating total costs.

The total costs that will be transferred into Finished Goods for units started and completed were

a.$230,659

b.$167,752

c.$177,430

d.$117,426