Carmelita, Inc., has the following information available: Line Item Description Costs from Beginning Inventory Costs from Current Period Direct materials $4,200 $20,300 Conversion costs 5,800 158,000 At the beginning of the period, there were 500 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 400 units that were 20% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process costing method. The cost of completing a unit during the current period was

a.$32.44

b.$43.90

c.$54.88

d.$36.59