com/im/takeAssignment/takeAssignmentM Department A had 1,000 units in work in process that were 60% completed at the beginning of the pend at a cost of $7,000. During the period, 4,000 units of direct materials were added at a cost of $8,200 and 4,500 units were completed. At the end of the period, 500 units were 40% completed. All materials are added at the beginning of the process. Direct labor was $28,700, and factory overhead was $4,510. The cost of the 500 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. $3,240 () b. $2,569 Oc. $2,645 Od. $5,175