Use This Information About Carmelita Inc ​
-At the Beginning of the Period, There Were 500

Use this information about Carmelita Inc. to answer the questions that follow.
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Carmelita Inc. has the following information available:
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$$\begin{array} { | l | r | r | } \hline & \text { Costs from Beginning Inventory } & \text { Costs from Current Period } \\\hline \text { Direct materials } & \$ 2,000 & \$ 22,252 \\\hline \text { Conversion costs } & 6,200 & 150,536 \\\hline\end{array}$$ ​
-At the beginning of the period, there were 500 units in process that were 60% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,500 units were started and completed. Ending inventory contained 340 units that were 30% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method.?The cost of completing a unit (rounded to the nearest cent) during the current period was

A) $36.19
B) $34.88
C) $35.95
D) $35.89