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 $5,300 $20,300 Conversion costs 5.000 159,700 At the beginning of the period, there were 600 units in process that were 43% 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 22% 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 $51.66 b. $30.54 c. $41.39 d. $34.44