Goldman uses three departments to produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Goldman's Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process costing information follows: (Click the icon to view the information.) After the drying process, the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets. Requirements Requirement 1. Fill-in the time line for the Drying Department. Start Complete Complete Data table 7,000 units 28,000 units 16,000 units Units: Beginning work in process Transferred-in from the Moulding Department during the period Completed during the period Ending work in process (20% complete as to conversion work) Costs: Beginning work in process (transferred-in cost, $140; conversion cost, $260) Transferred-in from the Moulding Department during the period Conversion costs added during the period 19,000 units 400 4,760 2,710 Print Done Requirements 1. Fill in the time line for the Drying Department's process. 2. Use the time line to compute the number of equivalent units of work performed by the Drying Department during the period, the cost per equivalent unit, and the total costs to account for. 3. Assign total costs to (a) units completed and transferred to the assembly operation and (b) units in the Drying Department's ending work in process inventory. Print Done