Department A had 4,600 units in Work in Process that were 61% completed at the beginning of the period at a cost of $8,000. During the period, 39,000 units of direct materials were added at a cost of $81,900 and 41,000 units were completed. At the end of the period, 2,600 units were 26% completed. All materials are added at the beginning of the process. Direct labor was $25,900, and factory overhead was $4,500. The cost of the 2,600 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a. $5,725

b. $5,989

c. $6,518

d. $5,460