a company in continuous production, which implements the FIFO method, provides the following data. The initial cost of inventory is $ 16,000 and the cost of the period is $ 54,000. inventory at the beginning 600 pieces and has absorbed 75% of the costs, unit produced 2000 pieces and inventory at the end 3200 pieces. Equivalent units are 2200 pieces. Find the percentage of inventory cost absorption at the end.

a. 29.2% b. 20.3% c. 27.4% d. 25.6%