Department A had 4,100 units in Work in Process that were 75% completed at the beginning of the period at a cost of $7,700, During the pericd, 35,300 units of direct. materials were added at a cost of $74,130 and 36,600 units were completed. At the end of the period, 2,800 units were 29% completed. All materials are added at the beginning of the process. Direct laber was $25,100, and factory overhead was $5.200. The cost of the 2,800 units in process at the end of the period if the firstin, firstout method is used to cest inventories was 1. 55,890 b. 56,99? e. 56,239 d. 57,314