Department, raw materials such as wood fibre and rag cotton ore mechanlcally and cliemically treated to sepatste trieir hibres. The resuit is a thick siurry of fibres. In the Drying Department, the wet fibres transferfed from the Pulping Departinemt ore iaid down on porous webs, pressed to remove excess llquid, and dried in ovens, In the Finishing Departiment, the dried paper is cooted, cut, and spooled onto reets. The compony uses the woighted-ayerage method in ith process corting syifem. Datis for Mareti for the Drying Dopartment follow; No materials ace added in the Drying Department. Pulping cost represerts the costs of the wet fibres transferred in from the Pulping Department. Wet fibre is processed in the Drying Department in batches; each unit in the above table is a batch, and one batch of wet fibres produces a set amount of dried paper that is passed on to the Finishing Department. Required: 1. Compute the Drying Department's equivalent units of production for pulping and conversion in March. 2. Compute the Drying Department's cost per equlvalent unit for pulping and conversion in March. 3. Compute the Drying pepartment's cost of ending work in process inventory for pulping. corversion, and in total for March. 8. Compute the Drying Department's cost of units transferred out to the Finishing Department for pulping, conversion, and in total in Aarch. Prepare a cost reconciliation report for the Drying Department for March