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 2.600 in process at the beginning of the period. Department #2 uses FIFO costing. 2,600 units, X completed From Dept. 1, 8,800 units Direct Labor Factory OH 2,400 units, % complete WORK-IN-PROCESS DEPARTMENT 82 $2,600 Product X, 9,000 units 2222 5,280 9,400 7,600 2227 The conversion costs per equivalent unit is