Nader, Inc At the Beginning of the Period, There Were 500 Units

Nader, Inc., has the following information available: $\begin{array}{|l|l|l|}\hline & \begin{array}{l}\text { Costs firom Beginuing } \\\text { Inventory }\end{array} & \begin{array}{l}\text { Costs finm Current } \\\text { Period }\end{array} \\\hline \text { Direct materials } & \$ 2,300 & \$ 21,252 \\\hline \text { Conversion costs } & 6,200 & 150,536 \\\hline\end{array}$ At the beginning of the period, there were 500 units in process that were 40 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the current period, 4,300 units were started and completed. Ending inventory contained 320 units that were 80 percent complete as to conversion costs and 100 percent complete as to direct materials costs. (Assume that the company uses the FIFO costing method.)
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The cost of completing a unit during the current period was

A) $39.50.
B) $35.60.
C) $35.21.
D) $35.79.