Department A had 4,400 units in Work in Process that were 75% completed at the beginning of the period at a cost of $6,700. During the period, 29,500 units of direct materials were added at a cost of $61,950, and 31,500 units were completed. At the end of the period, 2,400 units were 29% completed. All materials are added at the beginning of the process. Direct labor was $26,300 and factory overhead was $5,500. The cost of the 2,400 units in process at the end of the period if the first-in, first-out method is used to cost inventories was