cribners Corporation produces fine papers in three production departments-Pulping, Drying, and Finishing. In the Pulping epartment, raw materials such as wood fiber and rag cotton are mechanically and chemically treated to separate their fibers. The esult is a thick slurry of fibers. In the Drying Department, the wet fibers transferred from the Pulping Department are laid down on orous webs, pressed to remove excess liquid, and dried in ovens. In the Finishing Department, the dried paper is coated, cut, and pooled onto reels. The company uses the weighted-average method in its process costing system. Data for March for the Drying epartment follow: lo materials are added in the Drying Department. Pulping cost represents the costs of the wet fibers transferred in from the Pulping epartment. Wet fiber is processed in the Drying Department in batches; each unit in the above table is a batch and one batch of wet bers produces a set amount of dried paper that is passed on to the Finishing Department. equired: Compute the Drying Department's equivalent units of production for pulping and conversion in March. . Compute the Drying Department's cost per equivalent unit for pulping and conversion in March. . Compute the Drying Department's cost of ending work in process inventory for pulping, conversion, and in total for March. . Compute the Drying Department's cost of units transferred out to the Finishing Department for pulping, conversion, and in total in larch. Prepare a cost reconciliation report for the Drying Department for March