Department A had 4,700 units in Work in Process that were 78% completed at the beginning of the period at a cost of $7,000 During the period, 3,800 units of direct materials were added at a cost of $91,340 and 42,400 units were completed. At the end of the period. 2,100 units were 28% completed. All materials are added at the beginning of the process Dred later was $25.500, and factory overhead mes $4,800 The cost of the 2,100 units in process at the end of the period the first-in, fist-out cost flow method is used was Round the unit cost computation to the nearest cent 8. 5500 Ob $5.300 Oc. 65770 Od SAR