Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current Period $4,900 Direct materials $23,400 6,900 Conversion costs 141,300 At the beginning of the period, there were 500 units in materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 300 units that were 22% complete as to process that were 40% complete as to conversion costs and 100% complete as to direct 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, L.e., $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were Oa. $198,977 Ob. $163,096 Oc. $154,660 Od. $120,635