9.Department A had 4,700 units in Work in Process that were 64% completed at the beginning of the period at a cost of $6,800. During the period, 27,200 units of direct materials were added at a cost of $62,560, and 29,700 units were completed. At the end of the period, 2,200 units were 25% completed. All materials are added at the beginning of the process. Direct labor was $25,500 and factory overhead was $5,500. The cost of the 2,200 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,373

b.$5,686

c.$5,060

d.$6,312