Department A had 4,100 units in Work in Process that were 75% completed at the beginning of the period at a cost of $7,200. During the period, 34,500 units of direct materials were added at a cost of $75,900 and 36,300 units were completed. At the end of the period, 2,300 units were 39% completed. All materials are added at the beginning of the process. Direct labor was $27,900, and factory overhead was $5,300. The cost of the 2,300 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $6,806 b. $5,060 c. $5,933 Od. $5,497