Carmelita Inc. has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,800	$28,700
Conversion costs	6,500	144,700

At the beginning of the period, there were 500 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,300 units were started and completed. Ending inventory contained 300 units that were 24% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO cost flow method. Round cost-per-unit figures to the nearest cent when computing total costs.

The total costs transferred to Finished Goods for units started and completed were

a.$212,903

b.$123,498

c.$171,696

d.$162,498