what were the costs assigned to the units transferred out this period.

the beginning inventory was 20% complete as to conversion, while the ending inventory 40% completed for conversion purposes.

FIFO Aluminum processes a single type of aluminum. During the current period the following information was given: Units Material Costs Conversion Costs Beginning Inventory 3,000 $6,100 $6,800 Started During the Current Period 21,800 48,600 65,400 Ending Inventory 2,500 All materials are added at the beginning of the production process. The beginning inventory was 20% complete as to conversion first-out system of process costing. What were the costs assigned to the units transferred out this period (Round intermediary calculations to the nearest cent)? O A. $118,435 B. $155,418 C. $242,341 OD. $117,271