Department A had 4,500 units in Work in Process that were 77% completed at the beginning of the period at a cost of $6,500. During the period, 35,600 units of direct materials were added at a cost of $78,320, and 37,900 units were completed. At the end of the period, 2,200 units were 34% completed. All materials are added at the beginning of the process. Direct labor was $26,200 and factory overhead was $5,400. The cost of the 2,200 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$5,176

b.$4,840

c.$5,512

d.$6,184

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