The debts 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 2,300 in process at the beginning of the period, Department #2 uses FIFO costing. 2722 NORR-IN-PROCESS - DEPARTMENT #2 2,300 units, completed $2,300 Product X, 8,400 units From Dept. 1, 8,200 units 4,920 Direct Labor 9,100 Factory OH 7,000 2,100 units, y complete 2222 What are the total costs to be accounted for on the production cost report for Department #2 for the period? Multiple Choice $21,680 $14.900 $17,000 From Dept. 1, 8,200 units Direct Labor Factory OH 2,100 units, complete 4,920 9,100 7,000 2222 What are the total costs to be accounted for on the production cost report for Department #2 for the perlod? Multiple Choice $21,680 O $14,900 $17,000 $23,320