Department A had 4,000 units in Work in Process that were 74% completed at the beginning of the period at a cost of $7,400. During the period, 29,700 units of direct materials were added at a cost of $68,310, and 31,400 units were completed. At the end of the period, 2,300 units were 37% completed. All materials are added at the beginning of the process. Direct labor was $26,000 and factory overhead was $4,100. The cost of the 2,300 units in process at the end of the period if the first-in, first- out method is used to cost inventories was a. $5,728 b. $7,040 c. $6,165 d. $5,290