Frank Inc., has the following information available:

	Cost from Beginning Inventory	Cost from Current Period
Direct materials	$5,404	$22,562
Conversion Costs	$6,700	$157,789

At the beginning of the period, there were 468 units in process that were 46 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,732 units were started and completed. Ending inventory contained 387 units that were 34 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?