Carmelita Inc., has the following information available:

Costs from Beginning Inventory Costs from current Period

Direct materials 2,000    $22,252
Conversion costs 6,200    150,536

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. The company uses the FIFO process cost method.
The cost of completing a unit during the current period was