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 3,200 in process at the beginning of the period. Department \#2 uses FIFO costing The conversion costs per equivalent unit is: 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 2,700 in process at the beginning of the period. Department #2 uses FIFO costing The unit cost of Product X started and completed in the current period is