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 $0

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:

Compute equivalent units for each department.

Compute cost per unit for each department.

Price out the ending inventories for each department.(Reconciliation)