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 $1,400$ in process at the beginning of the period. Department #$2$ uses FIFO costing.

WORK$-$IN$-$PROCESS $-$ DEPARTMENT #$2$

$1,400$ units, $$ completed $$1,400$ Product X$,6,600$ units $????$

From Dept. $1,6,400$ units $3,840$

Direct Labor $8,200$

Factory OH $5,200$

$1,200$ units, $(1)/(2)$ complete $????$

What are the total costs to be accounted for on the production cost report for Department #$2$ for the period?

Multiple Choice

$$17,360.$

$$18,640.$

$$12,200.$

$$13,400.$