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 1,300 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS DEPARTMENT #2 1,300 units, % completed $1,300 Product X, 6,400 units From Dept. 1, 6,200 units 3,720 Direct Labor 8,100 Factory OH 5,000 1,100 units, y complete ???? The cost of the ending Work-in-Process Inventory is: (Round intermediate calculations to two decimal places.) $660. O $2,840. $1,100. O $1,749