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.