Department A had $4,300$ units in Work in Process that were $78\%$ completed at the beginning of the period at a cost of $$6,000.$ During the period, $35,700$ units of direct materials were added at a cost of $$74,970,$ and $37,500$ units were completed. At the end of the period, $2,500$ units were $33\%$ completed. All materials are added at the beginning of the process. Direct labor was $$26,700$ and factory overhead was $$5,700.$ The cost of the $2,500$ units in process at the end of the period if the first$-$in$,$ first$-$out method is used to cost inventories was