3 hs nts e 4-11 Comprehensive Exercise; Second Production Department- ed-Average Method [LO4-2, LO4-3, LO4-4, LO4-5] Corporation produces fine papers in three production departments-Pulping, Drying, and In the Pulping Department, raw materials such as wood fiber and rag cotton are ally and chemically treated to separate their fibers. The result is a thick slurry of fibers. In Department, the wet fibers transferred from the Pulping Department are laid down on ebs, pressed to remove excess liquid, and dried in ovens. In the Finishing Department, the er is coated, cut, and spooled onto reels. The company uses the weighted-average method ess costing system. Data for March for the Drying Department follow: process inventory, March 1 i process inventory, March 31 I cost in work in process inventory, March 1 ion cost in work in process inventory, March 1 transferred to the next production department cost added during March ion cost added during March Percent Completed Units 3,300 Pulping Conversion 100% 80% 8,000 100% 75% $ 1,584 $ 1,023 152,300 $ 80,169 $ 54,382 als are added in the Drying Department. Pulping cost represents the costs of the wet fibers d in from the Pulping Department. Wet fiber is processed in the Drying Department in each unit in the above table is a batch and one batch of wet fibers produces a set amount of er that is passed on to the Finishing Department. e the Drying Department's equivalent units of production for pulping and conversion in te the Drying Department's cost per equivalent unit for pulping and conversion in March. te the Drying Department's cost of ending work in process inventory for pulping, n, and in total for March. te the Drying Department's cost of units transferred out to the Finishing Department for onversion, and in total in March. e a cost reconciliation report for the Drying Department for March.