Department A had 4,000 units in Work in Process that were 71% completed at the beginning of the period at a cost of $6,000. During the period, 28,500 units of direct materials were added at a cost of $59,850, and 30,200 units were completed. At the end of the period, 2,300 units were 30% completed. All materials are added at the beginning of the process. Direct labor was $25,900 and factory overhead was $4,600. The cost of the 2,300 units in process at the end of the period of the first in, first-out method is used to cost inventories was Oa 56330 Ob. $4,830 Oc. 55,580 Od 55,205