The Bakersfield Company Has the Following Information Available: at the Beginning

Multiple Choice

The Bakersfield Company has the following information available: 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 total costs that will be transferred into the Finished Goods Inventory account of Bakersfield during the current period are

A) $144,768.
B) $180,050.
C) $164,736.
D) $160,080.