Department A had 5,000 units in Work in Process that were 75% completed at the beginning of the period at a cost of $8,000. During the period, 29,500 units of direct materials were added at a cost of $70,800, and 31,500 units were completed. At the end of the period, 3,000 units were 36% completed. All materials are added at the beginning of the process. Direct labor was $26,700 and factory overhead was $5,000. The cost of the 3,000 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$8,388 b.$7,794 c.$7,200 d.$9,576