Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,200 $25,900 Conversion costs 6,400 153,300 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 4,800 units were started and completed. Ending inventory contained 300 units that were 22% 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 Oa. S5187 b. $34.58 Oc. $29.50 Od. S4150