Department A had 4,600 units in Work in Process that were 73% completed at the beginning of the period at a cost of $6,700. During the period, 27,700 units of direct materials were added at a cost of $60,940 and 29,300 units were completed. At the end of the period, 3,000 units were 34% completed. All materials are added at the beginning of the process. Direct labor was $26,100, and factory overhead was $4,600. The cost of the 3,000 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent.

a.$7,182

b.$7,763

c.$6,600

d.$8,926

Department A had 4,600 units in Work in Process that were 73% completed at the begirining of the period at a cost of $6,700. During the period, 27,700 units of direct materials were added at a cost of $60,940 and 29,300 units were completed. At the end of the period, 3,000 units were 34% completed. All materials are added at the beginning of the process. Direct labor was $26,100, and factory overhead was $4,600. The cost of the 3,000 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent. a. $7,182 b. $7,763 c. $6,600 d. $,926 Department A had 4,600 units in Work in Process that were 73% completed at the begirining of the period at a cost of $6,700. During the period, 27,700 units of direct materials were added at a cost of $60,940 and 29,300 units were completed. At the end of the period, 3,000 units were 34% completed. All materials are added at the beginning of the process. Direct labor was $26,100, and factory overhead was $4,600. The cost of the 3,000 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent. a. $7,182 b. $7,763 c. $6,600 d. $,926