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 1400 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #21400 units, completed$1400Product X, 6600 units????From Dept. 1, 6400 units3840Direct Labor8200Factory OH52001200 units, complete????

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

Question 7 options:

A)

$13,400.

B)

$18,510.

C)

$16,770.

D)

$13,630.