Use this information about Carmelita Inc. to answer the question that follows. Carmelita Inc. has the following information available: Direct materials Conversion costs Costs from Beginning Inventory Costs from Current Period $4,500 6,200 $22,600 154,200 At the beginning of the period, there were 600 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 400 units that were 34% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO cost flow method. Round cost-per-unit figures to the nearest cent when computing total costs. The total costs transferred to Finished Goods for units started and completed were Oa. $163,075 Ob. $174,935 Oc. $234,413 Od. $107,629