Department A had 4,800 units in Work in Process that were 69% completed at the...
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Department A had 4,800 units in Work in Process that were 69% completed at the beginning of the period at a cost of $6,700. During the period, 28,900 units of direct materials were added at a cost of $63,580, and 30,900 units were completed. At the end of the period, 2,800 units were 25% completed. All materials are added at the beginning of the process. Direct labor was $26,100 and factory overhead was $5,700. 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
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