Carmelita, Inc., has the following information available:

Line Item Description	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$6,000	$29,900
Conversion costs	5,400	155,600

At the beginning of the period, there were 500 units in process that were 44% 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 300 units that were 32% 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.$33.34

b.$27.91

c.$40.01

d.$50.01