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 2.800 in process at the beginning of the period. Department #2 uses FIFO costing, 5,520 WORK-IN-PROCESS - DEPARTMENT #2 2,800 units, % completed $2,800 Product X, 9,480 units From Dept. 1, 9,200 units Direct Labor 9,600 Factory OH 8,000 2,600 units, % complete ???? The unit cost of Product X started in the prior period and completed in the current period is