Use this information about Carmelita Inc. to answer the question that follows.

Carmelita Inc. has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,400	$29,100
Conversion costs	6,600	142,300

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, 5,300 units were started and completed. Ending inventory contained 300 units that were 24% 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. 160,749

b. 210,612

c. 169,848

d. 122,169