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 2.200 in process at the beginning of the period. Department #2 uses FIFO costing 2222 WORK-IN-PROCESS - DEPARTMENT 2,200 units, completed $2,200 Product x 8,200 units Prom Dept. 1, 8.000 units 4,800 Direct Labor 9,000 Factory OH 6,800 2,000 units, 4 complete 2222 The unit cost of Product X started and completed in the current period is