Department A had 4,300 units in Work in Process that were 76% completed at the beginning of the period at a cost of $6,800. During the period, 31,200 units of direct materials were added at a cost of $65,520 and 32,800 units were completed. At the end of the period, 2,700 units were 30% completed. All materials are added at the beginning of the process. Direct labor was $25,000, and factory overhead was $4,800. The cost of the 2,700 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. a. $6,466 Ob. $6,068 Oc. $7,262 Od. $5,670