Question - Department A had 4,452 units in work in process that were 80% completed as to labor and overhead at the beginning of the period, 27,136 units of direct materials were added during the period, 29,572 units were completed during the period, and 2,016 units were 39% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process at a cost of $13,451. Direct labor was $27,995 and factory overhead was $4,658. What was the cost of the 2,016 units in process at the end of the period if the first-in, first-out method is used to cost inventories?