Department A had 4,700 units in Work in Process that were 67% completed at the beginning of the period at a cost of $7,800. During the period, 25,800 units of direct materials were added at a cost of $56,760 and 28,000 units were completed. At the end of the period, 2,500 units were 20% completed. All materials are added at the beginning of the process. Direct labor was $26,200, and factory overhead was $5,600. The cost of the 2,500 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a. $5,500

b. $6,754

c. $6,127

d. $5,814