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. 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) $161,775
B) $156,960
C) $162,855
D) $161,505