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 2,400 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS - DEPARTMENT #2 2,400 units, % completed $2,400 Product X, 8,600 units From Dept. 1, 8,400 units 5,040 Direct Labor 9,200 Factory OH 7,200 2,200 units, y complete ???? What are the equivalent units of production for conversion costs? O 9,100. o 8,300. O 7,900. O 740