partment A had 4,300 units in Work in Process that were 79% completed at the beginning of the period at a cost of $6,400. During the period, 26,700 units of direct materials were added at a cost of $58,740, and 28,100 units were completed. At the end of the period, 2,900 units were 34% completed. All materials are added at the beginning of the process. Direct labor was $27,200 and factory overhead was $4,800. The cost of the 2,900 units in process at the end of the period if the first-in, first-out method is used to cost inventories was a. $8,836 b. $7,608 c. $6,380 d. $6,994