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 $5,200 6,300 $27,400 144,200 At the beginning of the period, there were 500 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. Dunn the period, 5,300 units were started and completed. Ending inventory contained 400 units that were 20% 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 a. $206,500 b. $128,006 c. $172,083 d. $160,007)