Carmelita Inc., has the following information available: Costs from BeginningCosts from current Period Inventory Direct $4,600 $20,800 materials Conversion 5,600 147,800 costs At the beginning of the period, there were 400 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,800 units were started and completed. Ending inventory contained 300 units that were 25% 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 oa. $158,256 ob. $168,147 oc. $210,184 od. $118,692