2. At the beginning of January, Vaughan Company had the following balances in its Accounts: Finished Goods had a zero balance. All materials are added at the beginning of each process in each department. During January, 4,000 units were placed into production in Department $1. The following transactions took place in January for Department \#1: 1. During the month, $2,000 of raw materials were purchased on account. 2. Direct materials issued to Dept \#1 were $1,740. 3. Direct factory labor used in Dept \#1 was $3,000. 4. Actual FOH used in Dept \#1 on account was $5,100. 5. FOH was applied at $10 per a MH. Actual MH used in Dept \#1 were 443 . 6. Transferred 8,000 units from Dept \#1 to Dept \#2. A) What are the equivalent units of production for Department \#1? B) What is the cost per unit of those goods transferred to Department $2 ? C) Was FOH over or under applied? By how much