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Department A had 4,800 units in Work in Process that were 79% completed at the beginning of the period at a cost of $6,600. During the period, 37,800 units of direct materials were added at a cost of $86,940, and 40,500 units were completed. At the end of the period, 2,100 units were 25% completed. All materials are added at the beginning of the process. Direct labor was $27,300 and factory overhead was $5,000. The cost of the 2,100 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. $5,285 Ob. $5,740 Oc. $5,058 Od. $4,830