Department A had 4,400 units in Work in Process that were 69% completed at the beginning of the period at a cost of $7,100. During the period, 27,500 units of direct materials were added at a cost of $60,500, and 29,200 units were completed. At the end of the period, 2,700 units were 38% completed. All materials are added at the beginning of the process. Direct labor was $26,500 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 a. $5,940 b. $6,531 c. $8,302 d. $7,121