Department A had 4,300 units in Work in Process that were 72% completed at the beginning of the period at a cost of $8,000. During the period, 26,300 units of direct materials were added at a cost of $60,490 and 28,500 units were completed. At the end of the period, 2,100 units were 27% completed. All materials are added at the beginning of the process. Direct labor was $27,400, and factory overhead was $4,200. 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.$5,175

b.$4,830

c.$5,520

d.$6,210