2.

Compute the costs per equivalent unit for March for pulping and conversion. (Round your answers to 2 decimal places.)

3.

Determine the total cost of ending work in process inventory and the total cost of units transferred to the Finishing Department in March. (Round your intermediate calculations to 2 decimal places.)

4.	Prepare a cost reconciliation report for the Drying Department for March. (Round your intermediate calculations to 2 decimal places.)