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. During the period, 4,000 units were added, and 4,500 units were completed. At the end of the period, 500 units were 40% completed. Direct labor incurred during this period was $28,700 and factory overhead incurred 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