Department A had 4,700 units in Work in Process that were 64% completed at the beginning of the period at a cost of $6,500. During the period, 36,300 units of direct materials were added at a cost of $83,490, and 38,900 units were completed. At the end of the period, 2,100 units were 38% completed. All materials are added at the beginning of the process. Direct labor was $26,600 and factory overhead was $4,100. 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. $5,498

b. $4,830

c. $6,166

d. $5,164