Department A had 4,000 units in Work in Process that were 72% completed at the beginning of the period at a cost of $7,400. During the period, 34,200 units of direct materials were added at a cost of $75,240, and 35,200 units were completed. At the end of the period, 3,000 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $25,300 and factory overhead was $4,700. The cost of the 3,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

first-in, first-out method is used to cost inventories was a. $8,172 b. $6,993 c. $6,600 d. $7,386