Question 7 (3 points) 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 1400 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS - DEPARTMENT #2 1400 units, y completed $1400 Product X, 6600 units From Dept. 1, 6400 units 3840 Direct Labor 8200 Factory OH 5200 1200 units, % complete The cost of goods transferred to finished goods is: (Round intermediate calculations to two decimal places.) A) $18,510. B) $13,630