question content areadepartment a had 1,000 units in work in process that were 60% completed at the beginning of the period at a cost of $7,000. during the period, 4,000 units of direct materials were added at a cost of $8,200 and 4,500 units were completed. at the end of the period, 500 units were 40% completed. all materials are added at the beginning of the process. direct labor was $28,700, and factory overhead was $4,510. the cost of the 500 units in process at the end of the period if the first-in, first-out method is used to cost inventories was