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 1,200 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
1,200 units, completed	$1,200	Product X, 6,200 units	????
From Dept. 1, 6,000 units	3,600
Direct Labor	8,000
Factory OH	4,800
1,000 units, complete	????

The conversion costs per equivalent unit is:

Multiple Choice

• $1.00.

• $1.50.

• $2.00.

• $2.55.