Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $4,200 $25,300 Conversion costs 6,100 158,400 At the beginning of the period, there were 600 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,400 units were started and completed. Ending inventory contained 300 units that were 35% 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 O $179,721 b. $170,262 c. $242,623 d. $110,670