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	$4,000	$22,700
Conversion costs	5,000	152,400

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, 5,000 units were started and completed. Ending inventory contained 300 units that were 35% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to the nearest cent when calculating total costs.

The total costs transferred into Finished Goods for units started and completed were

a.$230,820

b.$104,845

c.$170,978

d.$161,300