Carmelita, Ine, has the following information avalibble: At the beginning of the period, there were 400 units in process that were 41% complete as to conversion costs and 100 *h complete as to direct materials costs. During the penod, 5,200 unsts were started and completed, Ending inventory contained 400 units that were 29% cornplete as to conversion cosis and to0\%w coenphete in to materialf costs. Aswume that the company uses the Hifo pecess costing method. Round cost per unit figures to two cents, h.e., 5 ?. ?2, when calculating total costs. The total conts that will be transferred into finished coods for units started and completed were a. $112975 b. 5221.054 c. 5159,120 d. 5171.360