Carmelita Inc., has the following information available: Direct materials Conversion costs Costs from Beginning Inventory Costs from current Period $5,800 6,300 $21,800 155,100 At the beginning of the period, there were 500 units in process that were 40% 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 32% 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, ie, $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were Oa. $173,901 Ob. $163,254 Oc. $229,549 Od. $111,013