Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $4,800 $29,600 Conversion costs 5,100 156,800 At the beginning of the period, there were 600 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,400 units were started and completed. Ending inventory contained 300 units that were 33% 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.$116,102 b.$173,286 c.$243,274 d.$182,913