Department A4 4,500 units in Work in Process that were 77% completed at the beginning or the period at a cost of $6,500. During the period, 39,400 units of direct materials were added at a cost of $86,680, and 41,100 units were completed. At the end of the period, 2,800 units were 40% completed. All materials are added at the beginning of the process Direct fabor was $25,100 and factory overhead was 54,100. The cost of the 2,100 units in process at the end of the period it the first-, first out method is used to cost inventories was O TO OL. BU OC 16160 Oe