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*12. Frank Inc., has the following information available: Cost from Beginning Inventory cost from Current Period Direct materials Conversion Costs $5024 $22759 $5194 $%143595 At the beginning of the period, there were 425 units in process that were 55 percent complete as to conversion costs and 10e percent complete as to direct materials costs. During the period 5310 units were started and completed. Ending inventory contained 322 units that were 24 percen complete as to conversion costs and 100 percent complete as to material costs. (Assume that the company uses the FIFO process cost method.) What was the cost of completing a unit during the current period? a. $25.74 b. $29.78 c. $445.96

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