Department A had 4,300 units in Work in Process that were 66% completed at the beginning of the period at a cost of $6,600. During the period, 28,300 units of direct materials were added at a cost of $67,920, and 30,400 units were completed. At the end of the period, 2,200 units were 36% completed. All materials are added at the beginning of the process. Direct labor was $25,500 and factory overhead was $4,300. The cost of the 2,200 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $6,944 b. $6,112 c. $5,696 d. $5,280