Department A had 4,700 units in Work in Process that were 79% completed at the beginning of the period at a cost of $6,600. During the period, 33,200 units of direct materials were added at a cost of $79,680, and 35,500 units were completed. At the end of the period, 2,400 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $25,500 and factory overhead was $5,500. The cost of the 2,400 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a.$5,760 b.$6,424 c.$7,088 d.$6,092