Frank Inc., has the following information available: Cost from Beginning Inventory Cost from Current Period Direct materials $5,899 $25,117 Conversion Costs $6,879 $152,172 At the beginning of the period, there were 560 units in process that were 55 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,554 units were started and completed. Ending inventory contained 325 units that were 22 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 were the total costs that will be transferred into Finished Goods for units completed during the period? Select the correct answer. $186,163 $11,813 $152,172 $3,904