Department A had 4,900 units in Work in Process that were 71% completed at the beginning of the period at a cost of $6,900. During the period, 38,200 units of direct materials were added at a cost of $84,040, and 40,700 units were completed. At the end of the period, 2,400 units were 35% completed. All materials are added at the beginning of the process. Direct labor was $27,000 and factory overhead was $4,900. 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