1. Carmelita Inc., has the following information available:

   	Costs from Beginning Inventory	Costs from Current Period
   Direct materials	$5,700	$28,100
   Conversion costs	5,500	142,000

   At the beginning of the period, there were 400 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 400 units that were 22% 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.$124,410

   b.$159,500

   c.$210,157

   d.$172,260