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 21 . The units completed include the 2,300 in process at the beginning of the period. Department #2 uses FIFO costing. The unit cost of Product X started and completed in the current period is: Multiple Onoice 3181 323 The unit cost of Product X started and completed in the current period is: Multiple Choice S1.8t. 5231 $2.36 $2A1