Department A had no Work-in-Process at the beginning of the period, 3,600 units were completed during the period, 460 units were 50% completed at the end of the period, and the following manufacturing costs were debited to the departmental Work-in-Process account during the period:

Direct materials (1,460 at $10)	$	14,600
Direct labor		24,684
Factory overhead		19,744

Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing, what is the total cost of the departmental Work-in-Process Inventory at the end of the period?

Multiple Choice

• $4,570.

• $7,268.

• $9,140.

• $4,600.