A company had three processing departments. After the cost reconciliation report for Department #2 is completed. O the balance in the Dept #2 Work in Process account will be adjusted to be equal to the cost of the units transferred out. O the cost of completed units is transferred to Finished Goods Inventory. O the cost of completed units is transferred to the Dept #3 Work in Process account. OA cost reconciliation report does not need to be prepared because it is not the last department