Department A had 4,700 units in Work in Process that were 77% completed at the beginning of the period at a cost of $6,900. During the period, 38,900 units of direct materials were added at a cost of $85,580 and 40,600 units were completed. At the end of the period, 3,000 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $27,800, and factory overhead was $5,600. 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.$6,600

b.$7,368

c.$6,984

d.$8,136