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 1,500 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
1,500 units, completed	$1,500	Product X, 6,800 units	????
From Dept. 1, 6,600 units	3,960
Direct Labor	8,300
Factory OH	5,400
1,300 units, complete	????

The unit cost of Product X started and completed in the current period is:

Multiple Choice

A)$1.94.

B)$2.44.

C)$2.49.

D)$2.54.

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 1,300 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
1,300 units, completed	$1,300	Product X, 6,400 units	????
From Dept. 1, 6,200 units	3,720
Direct Labor	8,100
Factory OH	5,000
1,100 units, complete	????

The cost of goods transferred to finished goods is: (Round intermediate calculations to two decimal places.)

Multiple Choice

A)$18,090.

B)$16,389.

C)$13,320.

D)$13,100.

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 1,300 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
1,300 units, completed	$1,300	Product X, 6,400 units	????
From Dept. 1, 6,200 units	3,720
Direct Labor	8,100
Factory OH	5,000
1,100 units, complete	????

The cost of goods transferred to finished goods is: (Round intermediate calculations to two decimal places.)

Multiple Choice

A)$18,090.

B)$16,389.

C)$13,320.

D)$13,100.