Department A had 4,965 units in work in process that were 80% completed as to labor and overhead at the beginning of the period, 32,080 units of direct materials were added during the period, 34,369 units were completed during the period, and 2,676 units were 29% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process at a cost of $13,286. Direct labor was $27,819 and factory overhead was $5,780. What was the cost of the 2,676 units in process at the end of the period if the first-in, first-out method is used to cost inventories?