Department A had 4,015 units in work in process that were 69% completed as to labor and overhead at the beginning of the period, 39,720 units of direct materials were added during the period, 41,416 units were completed during the period, and 2,319 units were 24% 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 $13,210. Direct labor was $26,503 and factory overhead was $5,425. What was the cost of the 2,319 units in process at the end of the period if the first-in, first-out method is used to cost inventories?