Department A had 5,000 units in Work in Process that were 72% completed at the beginning of the period at a cost of $7,500. During the period, 25,600 units of direct materials were added at a cost of $61,440, and 28,300 units were completed. At the end of the period, 2,300 units were 21% completed. All materials are added at the beginning of the process. Direct labor was $25,700 and factory overhead was $4,200. The cost of the 2,300 units in process at the end of the period if the first-in, first-out method is used to cost inventories was