Need Help (Q31)

Department A had 4,400 units in Work in Process that were 64% completed at the beginning of the period at a cost of $8,000. During the period, 38,100 units of direct materials were added at a cost of $91,440, and 39,700 units were completed. At the end of the period, 2,800 units were 33% completed. All materials are added at the beginning of the process. Direct labor was $26,900 and factory overhead was $5,300. The cost of the 2,800 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $7,507 b. $8,294 c. $7,114 d. $6,720