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 2,900 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
2,900 units, completed	$2,900	Product X, 9,600 units	????
From Dept. 1, 9,400 units	5,640
Direct Labor	9,700
Factory OH	8,200
2,700 units, complete	????

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

Multiple Choice

• $24,780.

• $22,451.

• $18,240.

• $17,900.