Department A had 4,900 units in Work in Process that were 77% completed at the beginning of the period at a cost of $7,0

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Department A had 4,900 units in Work in Process that were 77%
completed at the beginning of the period at a cost of $7,000.
During the period, 31,900 units of direct materials were added at a
cost of $76,560, and 34,000 units were completed. At the end of the
period, 2,800 units were 29% completed. All materials are added at
the beginning of the process. Direct labor was $26,800 and factory
overhead was $4,000. The cost of the 2,800 units in process at the
end of the period if the first-in, first-out method is used to cost
inventories was
a.$6,720
b.$8,332
c.$7,526
d.$7,123