Carmelita Inc., has the following information available: Costs from Beginning Inventory Costs from current PeriodDirect materials $5,200 $21,700Conversion costs 6,400 156,000At the beginning of the period, there were 400 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,200 units were started and completed. Ending inventory contained 400 units that were 33% 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 two cents, i. e., $2.22, when calculating total costs. The total costs that will be transferred into Finished Goods for units started and completed were:.a. $165,932b. $111,174c. $237,666d. $178,696