frit-ost methed is useo bo cevet invertetint men \& 15150 1. c. 14.134 b lakm sthrit Department A had 4,500 units in Work in Process that were 75% completed at the beginning of the period at a cost of $7,800. During the period, 28,200 units of direct materials were added at a cost of $59,220, and 30,000 units were completed. At the end of the period, 2,700 units were 32% completed. All materials are added at the beginning of the process. Direct labor was $27,800 and factory overhead was $5,000. The cost of the 2,700 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $5,670 b. $7.732 c. $6,186 d. 56,701