TB MC Qu. 8-85 (Algo) The debits to Work-in-Process for Department #2 for... The debits to Work-in-Process for Department #2 for the month of April of the current year, together with information concerning production, are presented below. All direct materials come from Department #1. The units completed include the 1,400 in process at the beginning of the period Department #2 uses FIFO costing 2222 WORK-IN-PROCESS - DEPARTMENT #2 1,400 units, completed $1,400 Product X, 6,600 units From Dept. 1, 6,400 units 3,840 Direct Labor 8,200 Factory OH 5,200 1,200 units, complete ???? The conversion costs per equivalent unit is