Use this information about Carmelita Inc. to answer the question that follow. Carmelita Inc. has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$2,000	$ 22,252
Conversion costs	6,200	150,536

At the beginning of the period, there were 500 units in process that were 60% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 340 units that were 30% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The cost of completing a unit (rounded to the nearest cent) during the current period was

a.$36.19

b.$35.89

c.$34.88

d.$35.95