Department A had 4,400 units in Work in Process that were 7946 completed at the beginning of the peridd at s cost of s6,go9. During the period, 31,900 unti of drect materias were added at a cost of $73,370, and 34,000 units were completed. At the end of the period, 2,300 units were 21 wi completed. All materials are added at the beginning of the process. Direct laber was $77,700 and factory overhead was 44,400 . The cost of the 2,306 units in proces at the end of the period if the firsfint, First: out method is used to cost inventories was +55.210 c. 56,299 a. 55,790