answer both for a thumbs up please

Department A had 4,800 units in Work in Process that were 68%6 completed at the beginning of the period at a cost of $6,600, During the period, 29,800 units of direct materlals were added at a cost of $65,560, and 32,600 units were completed. At the end of the period, 2,000 units were 36% completed. Al materials are added at the beginning of the process. Pirect labor was $27,700 and factory overhead was $4,000. The cost of the 2,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. 54.780 b. 54,400 c. 55,199 d. 55,918 Department 6 had 1,800 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 1,500 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: All direct materials are placed in process at the beqinning of production and the first-in, first-out methed of inventery costing is used. The total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest doliar)? a. $19,070 b. $12,000 c. $14,002 d. 514,669