Department A had 4,600 units in Work in Process that were 76% completed at the beginning of the period at a cost of $6,100. During the period, 34,400 units of direct materials were added at a cost of $82,560, and 36,800 units were completed. At the end of the period, 2,200 units were 36% completed. All materials are added at the beginning of the process. Direct labor was $25,700 and factory overhead was $5,500. The cost of the 2,200 units in process at the end of the period if the first-in, first-out method is used to cost inventories was