During the last period, ABC had 500 units in its beginning WIP and no finished goods in its beginning inventories. ABC started work on another 2,500 units during the period. 2,400 units were completed and 2,200 units were sold during the period with the remainder in ending WIP, which were 60% complete by the end of the last period. ABC adds its direct materials at the start of its production process and incurs its conversion costs evenly throughout the production process. The equivalent costs with respect to direct materials were $2.00 for direct materials and $1.00 for conversion costs. Assuming that ABC uses the weighted average cost method, what was the value of ABC 's cost of goods sold for the last period? Select one: a. $6,600 b. $600 c. $1,560 d $2,160