Question Content Area

Carmelita, Inc., has the following information available:

Line Item Description	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,800	$24,300
Conversion costs	5,100	159,900

At the beginning of the period, there were 500 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,800 units were started and completed. Ending inventory contained 400 units that were 25% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process costing method. Round cost per unit figures to two cents, i.e., $2.22, when calculating total costs.

The total costs that will be transferred into Finished Goods for units started and completed were

a.$127,728

b.$230,620

c.$170,304

d.$184,496