Department A had 1000 units in work in process that were 60 percent completed at the beginning of the period at a cost $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 percent 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 $4510. 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