Carmelita Inc., has the following information available: Costs from Costs from Beginning Inventory Current Period Direct materials $5,100 $21,400 Conversion costs 6,100 156,000 At the beginning of the period, there were 400 units X process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,200 units were started and completed. Ending inventory contained 400 units that were 22% complete as to conversion costs and 100% complete as to materials costo. Assume that the company uses the FIFO process cost method. Round cost per unit figures to two cents, le $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were a. S179,984 b. $130,360 Bc. $219,580 d. $167.128