Department A had 4,000 units in Work in Process that were 80% completed at the beginning of the period at a cost of $6,300. During the period, 31,300 units of direct materials were added at a cost of $65,730, and 32,900 units were completed. At the end of the period, 2,400 units were 35% completed. All materials are added at the beginning of the process. Direct labor was $25,600 and factory overhead was $5,000. The cost of the 2,400 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,882

b.$5,461

c.$5,040

d.$6,724