Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,500 $20,300 Conversion costs 6,300 156,700 At the beginning of the period, there were 600 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,100 units were started and completed. Ending inventory contained 300 units that were 23% 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. $164.322 Ob. $126,528 Oc. $173,988 Od. 5214,005 Or Nyt