Department A had 5,000 units in work in Process that were 76% completed at the beginning of the period at a cost of $7,200. During the period, 37,700 units of direct materials were added at a cost of $86,710, and 39,900 units were completed. At the end of the period, 2,800 units were 36% completed. All materials are added at the beginning of the process. Direct labor was $27,700 and factory overhead was $5,600. The cost of the 2,800 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $6,893 Ob. $6,440 (% $7,345 d. $8,250