Department A had 4,100 units in Work in Process that were 65% completed at the beginning of the period at a cost of $6,600. During the period, 25,900 units of direct materials were added at a cost of $56,980, and 28,000 units were completed. At the end of the period, 2,000 units were 26% completed. All materials are added at the beginning of the process. Direct labor was $25,300 and factory overhead was $4,800. The cost of the 2,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,005

b.$5,610

c.$4,703

d.$4,400