Department A had 4,600 units in Work in Process that were 74% completed at the beginning of the period at a cost of $6,100. During the period, 32,500 units of direct materials were added at a cost of $74,750 and 34,400 units were completed. At the end of the period, 2,700 units were 39% completed. All materials are added at the beginning of the process. Direct labor was $27,700, and factory overhead was $5,100. 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.$7,288 b.$6,749 c.$6,210 d.$8,366