a. $6412 b. 7154 c. $6041 d. $5670

Department A had 4,800 units in Work in Process that were 78% completed at the beginning of the period at a cost of $6,000. During the period, 33,300 units of direct materials were added at a cost of $69,930, and 35,400 units were completed. At the end of the period, 2,700 units were 28% completed. All materials are added at the beginning of the process. Direct labor was $27,800 and factory overhead was $4,000. The cost of the 2,700 units in process at the end of the period if the first-in, first-out method is used to cost inventories was