=+Department. The reports revealed the following:

July August Pulp and chemicals . . . . . . . . . . . $300,000 $307,000 Conversion cost . . . . . . . . . . . . . . 150,000 153,000 _________ _________ Total cost . . . . . . . . . . . . . . . . . . . $450,000 $460,000 Number of tons . . . . . . . . . . . . . . ÷ 1,200 ÷ 1,150 _________ _________ Cost per ton . . . . . . . . . . . . . . . . . $ 375 $ 400 _________ _________ _________ _________