Department A had 4,500 units in Work in Process that were 78% completed at the beginning of the period at a cost of $6,100. During the period, 26,300 units of direct materials were added at a cost of $55,230 and 28,800 units were completed. At the end of the period, 2,000 units were 27% completed. All materials are added at the beginning of the process. Direct labor was $25,600, and factory overhead was $5,300. The cost of the 2,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$4,200

b.$5,492

c.$4,846

d.$4,523