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 2.400 in process at the beginning of the period. Department $2 uses FIFO costing. The cost of the ending Work-in-Process liventory is (Round intermediate calculations to two decimal places.) Multiple Choice $5,370. $3,300. $1,240. $2,200