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. The cost of the ending Work-in-Process Inventory is: (Round intermediate calculations to two decimal places.) Multiple Choice $3,080. $1,896. $720. $1,200