Department A had 4,600 units in work in Process that were 65% completed at the beginning of the period at a cost of $7,900. During the period, 35,100 units of direct materials were added at a cost of $77,220, and 37,300 units were completed. At the end of the period, 2,400 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $25,800 and factory overhead was $5,200. The cost of the 2,400 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. $5,896 Ob. $6,512 Oc. $5,280 Od. $5,588