Department Ahad 4,000 units in Work in Process that were 619 completed at the beginning of the period at a cost of $7,900. During the period, 25,900 units of direct materials were added at a cost of $56,980, and 27,800 units were completed. At the end of the period, 2.100 units were 40% completed. All materials are added at the beginning of the process. Direct lobor was $25,500 and factory overhead was $4,600. The cost of the 2,100 units in process at the end of the period of the first-In, first out method is used to cost inventories was a $6.614 b. 55.119 Oc. 35617 d. 84,620