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 2,500 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS - DEPARTMENT #2 2,500 units, % completed $2,500 Product X, 8,800 units From Dept. 1, 8,600 units 5,160 Direct Labor 9,300 Factory OH 7,400 2,300 units, % complete ???? What are the total costs to be accounted for on the production cost report for Department #2 for the period