Department A had 4,100 units in Work in Process that were 73% completed at the beginning of the period at a cost of $6,200. During the period, 38,000 units of direct materials were added at a cost of $83,600, and 39,700 units were completed. At the end of the period, 2,400 units were 40% completed. All materials are added at the beginning of the process. Direct labor was $25,900 and factory overhead was $5,500. 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.$5,680

b.$5,280

c.$6,080

d.$6,880