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 1,200 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
1,200 units, completed	$1,200	Product X, 6,200 units	????
From Dept. 1, 6,000 units	3,600
Direct Labor	8,000
Factory OH	4,800
1,000 units, complete	????

What are the total costs to be accounted for on the production cost report for Department #2 for the period?

Multiple Choice

• $16,400.

• $17,600.

• $11,600.

• $12,660.