Department A had 4,900 units in Work in Process that were 72% completed at the beginning of the period at a cost of $7,000. During the period, 39,800 units of direct materials were added at a cost of $95,520, and 42,200 units were completed. At the end of the period, 2,500 units were 26% completed. All materials are added at the beginning of the process. Direct labor was $28,000 and factory overhead was $4,700. 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 Oa. $6,541 Ob. $7,082 Oc. $6,000 Od. $6,271