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 3,100 in process at the beginning of the period Department #2 uses FIFO costing WORK-IN-PROCESS DEPARTMENT #2 3,100 units, % completed $3,100 Product x, 10,000 units ???? Fron Dept. 1, 9,800 units. 5,880 Direct Labor 9,900 Factory OH 8,600 2,900 units, % complete ???? The unit cost of Product X started and completed in the current period is