Department A had 4,037 units in work in process that were 76% completed as to labor and overhead at the beginning of the period, 35,698 units of direct materials were added during the period, 37,075 units were completed during the period, and 2,660 units were 40% 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 $12,774. Direct labor was $26,247 and factory overhead was $5,795. What was the cost of the 2,660 units in process at the end of the period if the first-in, first-out method is used to cost inventories?