Frank Inc., has the following information available:

	Cost from Beg. Inventory	Cost from Current Period
Direct Materials	$4,322	$26,742
Concrsion Costs	$6,213	$150,761

At the beginning of the period, there were 415 units in process that were 44 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 5,299 units were started and completed. Ending inventory contained 390 units that were 30 percent complete as to conversion costs and 100 percent complete as to materials costs. (Assume that the company uses the FIFO process cost method.)

What was the cost of completing a unit during the current period?

A. $386.58

B. $26.69

C. $31.39

D. $4.70