The debits to Work-in-Process for Department z2 for the month of April of the current year, together with information concerning production, are presented below. Ali direct materials come from Department $1. The units compteted include the 2,100 in process at the beginning of the period Department $2 uses FIFO costing. The conversion costs per equivalent unit is: The conversion costs per equivalent unit is: Multiple Choice $0.92. $1.38. $1.84. $2.32