Department A had 4,900 units in Work in Process that were 80% completed at the beginning of the period at a cost of $6,000. During the period, 37,900 units of direct materials were added at a cost of $87,170 and 39,900 units were completed. At the end of the period, 2,900 units were 32% completed. All materials are added at the beginning of the process. Direct labor was $26,600, and factory overhead was $4,900. The cost of the 2,900 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent. Oa. $8,248 Ob. $7,459 Oc. $7,065 Od. $6,670