Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from current Period
Direct materials	$5,700	$22,800
Conversion costs	5,300	151,800

At the beginning of the period, there were 500 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,900 units were started and completed. Ending inventory contained 400 units that were 29% 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.$32.86

b.$39.43

c.$28.56

d.$49.29