Deportment A had 4,900 units in work in Process that were 75% compieted at the beginning of the period at a cost of 56,700 . During the period, 33,500 units of direct materials were added at a cost of $73,700, and 35,700 units were completed. At the end of the period, 2,700 units were 27% completed. All materials are added at the beginning of the process. Direct labor was $26,500 and factory overhead was $5,000. The cost of the 2,700 units in process at the end of the penod if the first-in, first-out method is used to cost inventories was a 36,041 b) 55291 c $7.142 d. 35.440