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

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. 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.

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The conversion costs per equivalent unit is:

A) $1.00.
B) $1.50.
C) $2.00.
D) $2.55.