Department A had 4,400 units in Work in Process that were 79% completed at the beginning of the period at a cost of $6,800. During the period, 38,200 units of direct materials were added at a cost of $84,040, and 39,900 units were completed. At the end of the period, 2,700 units were 24% completed. All materials are added at the beginning of the process. Direct labor was $27,300 and factory overhead was $5,500. 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