Clearwater Paper Company manufactures rolled finished paper. Following is the information relative to the departmental costs and production:

Cooking:
Costs:
	Beginning WIP:
	Direct materials	20,000
	Conversion	20,000
	Costs incurred during June 2010:
	Direct materials	80,000
	Conversion	20,000
Units:	Beginning WIP	10,000
	Units completed	60,000
	Ending WIP	12,000
	100% complete for materials
	50% complete for conversion
Coating:
Costs:
	Beginning WIP:
	Transferred in	25,000
	Direct materials	20,000
	Conversion	4,000
	Costs incurred during June 2010:
	Transferred in	?
	Direct materials	42,000
	Conversion	6,000
Units:
	Beginning WIP	10,000
	Completed	62,000
	Ending WIP:
	50% complete for both materials and conversion
Drying:
Costs:
	Beginning WIP:
	Transferred in	35,000
	Direct materials	-
	Conversion	25,000
	Cost incurred during June 2010:
	Transferred in	?
	Direct materials	15,000
	Conversion costs	30,000
Units:	Beginning WIP	15,000
	Completed	70,000
	Ending WIP:	?
	80% for conversion, 0% for direct materials
Required:
1. Compute equivalent units for each department.
2. Compute cost per unit for each department.
3. Price out the ending inventories for each department.(Reconciliation)