Department A had 4,400 units in Work in Process that were 64% completed at the beginning of the period at a cost of $6,000. During the period, 30,700 units of direct materials were added at a cost of $64,470, and 32,300 units were completed. At the end of the period, 2,800 units were 22% completed. All materials are added at the beginning of the process. Direct labor was $26,400 and factory overhead was $4,600. The cost of the 2,800 units in process at the end of the period of the first in, first-out method is used to cost inventories was Oa. 55.000 Ob. 56,514 Oc. 36.197 Od 57143