Department A had $4,300$ units in Work in Process that were $65\%$ completed at the beginning of the period at a cost of $$6,400.$ During the period, $28,600$ units of direct materials were added at a cost of $$65,780,$ and $30,900$ units were completed. At the end of the period, $2,000$ units were $34\%$ completed. All materials are added at the beginning of the process. Direct labor was $$25,900$ and factory overhead was $$4,100.$ The cost of the $2,000$ units in process at the end of the period if the first$-$in$,$ first$-$out method is used to cost inventories was

a$.$ $$4,955$

b$.$ $$6,018$

c$.$ $$5,309$

d$.$ $$4,600$