Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,300 $25,900 Conversion costs 5,600 146,400 At the beginning of the period, there were 500 units in process that were 45% 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 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. $159,712 b. $170,128 c. $226,270 d. $107,007