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Department A had $4,800$ units in Work in Process that were $79\%$ completed at the beginning of the period at a cost of $$6,100.$ During the period, $25,000$ units of direct materials were added at a cost of $$55,000,$ and $27,700$ units were completed. At the end of the period, $2,100$ units were $36\%$ completed. All materials are added at the beginning of the process. Direct labor was $$25,200$ and factory overhead was $$4,200.$ The cost of the $2,100$ units in process at the end of the period if the first$-$in$,$ first$-$out method is used to cost inventories was

a$.$ $$5,521$

b$.$ $$6,422$

c$.$ $$5,071$

d$.$ $$4,620$