Question Content Area Department A had 4,700 units in Work in Process that were 68% completed at the beginning of the period at a cost of $7,300. During the period, 38,500 units of direct materials were added at a cost of $92,400, and 40,600 units were completed. At the end of the period, 2,600 units were 37% completed. All materials are added at the beginning of the process. Direct labor was $26,200 and factory overhead was $5,500. The cost of the 2,600 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

a.$7,035

b.$7,830

c.$6,638

d.$6,240