Department A had 4,000 units in Work in Process that were 64% completed at the beginning of the period at a cost of $7,600. During the period, 25,100 units of direct materials were added at a cost of $57,730, and 26,900 units were completed. At the end of the period, 2,200 units were 27% completed. All materials are added at the beginning of the process. Direct labor was $26,600 and factory overhead was $4,400. The cost of the 2,200 units at the end of the period if the first in, first out method is used to cost inventories was

a. $5,799

b. $5,430

c. $5,060

d. $6,538