Department X had 4,300 units in Work in Process that were 72% completed at the beginning of the period at a cost of $7,500. During the period, 26,500 units of direct materials were added at a cost of $55,650, and 28,500 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 $26,600 and factory overhead was $5,400.

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:

A) $5,129

B) $4,830

C) $6,024

D) $5,427