Department A had 1,000 units in work in process that were 70% completed at teh beginning of the period at a cost of $7,000. 4000 units of direct materials were added during the period at a cost of $8,200. 4500 units were completed during the period, and 500 units were 60% completed at the end of the period. 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 in the first-in, first-out method is used to cost inventories was which of the following:

a) $1,025

b) $5,000

c) $5,075

d) $3,455

e) None of the above