Department A had 4,400 units in Work in Process that were 78% completed at the beginning of the period at a cost of $7,300. During the period, 39,500 units of direct materials were added at a cost of $82,950, and 41,100 units were completed. At the end of the period, 2,800 units were 31% completed. All materials are added at the beginning of the process. Direct labor was $27,900 and factory overhead was $5,900. The cost of the 2,800 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,880

b.$6,641

c.$6,261

d.$7,402