Department A had 1,000 units in work in process that were 60% completed at the beginning of the period at a cost of $7,000. 4,000 units of direct materials were added during the period at a cost of $8,200. 4,500 units were completed during the period, and 500 units were 40% completed at the end of the period. 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:

A. 2,569

B. 5,175

C.3,240

D. 2,645

Please explain how you got the answer