Department A had 4,200 units in Work in Process that were 73% completed at the beginning of the period at a cost of $6,700. During the period, 37,400 units of direct materials were added at a cost of $89,760, and 39,500 units were completed. At the end of the period, 2,100 units were 37% completed. All materials are added at the beginning of the process. Direct labor was $27,700 and factory overhead was $4,500. The cost of the 2,100 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a. $6,384

b. $5,712

c. $5,040

d. $5,376