Frank Inc., has the following information available:

Cost from Beginning Inventory Cost from Current Period
Direct materials $4,652 $23,051
Conversion Costs $5,181 $159,180
At the beginning of the period, there were 404 units in process that were 46 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,581 units were started and completed. Ending inventory contained 301 units that were 35 percent complete as to conversion costs and 100 percent complete as to materials costs. (Assume that the company uses the FIFO process cost method.)

What was the cost of completing a unit during the current period?