Department A had 4,700 units in Work in Process that were 68% completed at the beginning of the period at a cost of $7,300. During the period, 39,600 units of direct materials were added at a cost of $95,040, and 41,300 units were completed. At the end of the period, 3,000 units were 22% completed. All materials are added at the beginning of the process. Direct labor was $27,100 and factory overhead was $5,300. The cost of the 3,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $7,752 b. $7,200 c. $8,304 d. $7,476