Department A had 4,000 units in Work in Process that were 63% completed at the beginning of the period at a cost of $6,000, During the period, 27,500 units of direct materials were added at a cost of $57,750, and 29,000 units were completed. At the end of the period, 2,500 units were 27% completed. All materials are added at the beginning of the process, Direct labor was $26,600 and factory overhead was $5,300. The cost of the 2,500 units in process at the end of the period if the first-in, first- out method is used to cost inventories was Oa. 56,043 Ob. $6,836 Oc. $5,250 Od. $5,647