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 2200 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2

2200 units, completed $2200 Product X, 8200 units ????

From Dept. 1, 8000 units 4800

Direct Labor 9000

Factory OH 6800

2000 units, complete ????

The cost of the ending Work-in-Process Inventory is: (Round intermediate calculations to two decimal places.)

Question 17 options:

A)

$3030.

B)

$4930.

C)

$1140.

D)

$2000.