New Microsoft Word Document 21 eview View Help Search AaBb Da AaBbceDd AaBBC AaBbcc AaB Aalben Abend Aabend All 1 Normal 1 No Space Heading 1 Heading Title Subtitle Subtle Em... Emphasis in agraph Styles Department Ahad 4,500 units in Work in Process that were 72% completed at the beginning of the period at a cost of $6,500. During the period, 36,600 units of direct materials were added at a cost of $76,860, and 38,100 units were completed. At the end of the period, 3,000 units were 38% completed. All materials are added at the beginning of the process Direct labor was $26,300 and factory overhead was $4,200. The cost of the 3,000 units in process at the end of the period if the first in, first-out method is used to cost inventories was a $8,232 6.57.266 $6,300 d. 56.783 Ctrl)