Question Content Area Department A had 4,400 units in Work in Process that were 79% completed at the beginning of the period at a cost of $6,100. During the period, 35,500 units of direct materials were added at a cost of $78,100 and 37,800 units were completed. At the end of the period, 2,100 units were 33% completed. All materials are added at the beginning of the process. Direct labor was $27,400, and factory overhead was $4,900. The cost of the 2,100 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent.