Department A had 4,500 units in Work in Process that were 80% completed at the beginning of the period at a cost of $7,200. During the period, 35,300 units of direct materials were added at a cost of $77,660, and 37,700 units were completed. At the end of the period, 2,100 units were 22% completed. All materials are added at the beginning of the process. Direct labor was $27,500 and factory overhead was $5,200. The cost of the 2,100 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,057

b.$4,620

c.$4,839

d.$5,494