The Bakersfield Company Has the Following Information Available At the Beginning of the Period,there Were 800 Units in Costs

The Bakersfield Company has the following information available: $\begin{array}{lrr}&\text { Costs from Beginning}&\text { Costs from}\\&\text { Inventory}&\text { Current Period}\\\text { Direct materials } & \$ 3,650 & \$ 31,620 \\\text { Conversion costs } & 9,120 & 143,100\end{array}$


At the beginning of the period,there were 800 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs.During the current period,5,800 units were started and completed.Ending inventory contained 400 units that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs.(Assume that the company uses the FIFO process costing method.)
The cost of completing a unit during the current period was

A) $30.12.
B) $27.60.
C) $28.18.
D) $24.96.