1. Department A had 4,200 units in Work in Process that were 75% completed at the beginning of the period at a cost of $6,500. During the period, 26,300 units of direct materials were added at a cost of $57,860, and 28,400 units were completed. At the end of the period, 2,100 units were 38% completed. All materials are added at the beginning of the process. Direct labor was $25,300 and factory overhead was $5,200. The cost of the 2,100 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

   a.$5,554

   b.$4,620

   c.$6,488

   d.$5,087