Carmelita, Inc., has the following information available:

Line Item Description	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,000	$28,300
Conversion costs	6,600	146,400

At the beginning of the period, there were 400 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 400 units that were 35% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process costing 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

a. $106,464

b. $175,702

c. $163,790

d. $237,198