The Debits to Work-In-Process for Department #2 for the Month

question 130

Multiple Choice

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.
$$\begin{array}{l}\text { WOFKHNPPROCESS - DEPARTMENT \#2 }\\\begin{array} { | l | r | l | l | } \hline \begin{array} { l } 1,200 \text { units, } 1 / 4 \\\text { completed }\end{array} & \$ 1,200 & \begin{array} { l } \text { Product } X , 6,200 \\\text { units }\end{array} & ? ? ? ? \\\hline \begin{array} { l } \text { From Dept. 1, 6,000 } \\\text { units }\end{array} & 3,600 & & \\\hline \text { Direct Labor } & 8,000 & & \\\hline \text { Factory } \mathrm { OH } & 4,800 & & \\\hline \begin{array} { l } 1,000 \text { units, } 1 / 2 \\\text { complete }\end{array} & ? ? ? ? & & \\\hline\end{array}\end{array}$$
All direct materials come from Department #1.The units completed include the 1,200 in process at the beginning of the period.Department #2 uses FIFO costing.The unit cost of Product X started and completed in the current period is:

• A) $2.00.
• B) $2.50.
• C) $2.55.
• D) $2.60.

---

Definitions:

Autism Spectrum Disorder

A developmental disorder characterized by difficulties in social interaction, communication, and restricted or repetitive patterns of thought and behavior.

Distinguishing Characteristics

Unique features or qualities that set someone or something apart from others.

Emotional Abuse

A form of abuse characterized by the use of words, actions, or indifference intended to control, intimidate, subjugate, demean, punish, or isolate another person.