Department A had units in Work in Process that were completed at the beginning of the period at a cost of $ During the period, units of direct materials were added at a cost of $ and units were completed. At the end of the period, units were completed. All materials are added at the beginning of the process. Direct labor was $ and factory overhead was $ The cost of the units in process at the end of the period if the firstin firstout method is used to cost inventories was