Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $5,500 $25,600 Conversion costs 7,000 153,100 At the beginning of the period, there were 600 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 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. The company uses the FIFO process cost method. The cost of completing a unit during the current period was a. $35.69 b. $42.82 c. $53.53 d. $30.46