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	$5,100	$22,500
Conversion costs	5,900	159,900

At the beginning of the period, there were 600 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 400 units that were 35% 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.$179,250

b.$107,192

c.$164,910

d.$241,988