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 1,900 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS - DEPARTMENT #2 1,900 units, % completed $1,900 Product X, 7,600 units From Dept. 1, 7,400 units 4,440 Direct Labor 8,700 Factory OH 6,200 1,700 units, % complete ???? What are the total costs to be accounted for on the production cost report for Department #2 for the period? $15,400. $21,240. $19,760. $13,700