Goldstein uses three departments to produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Goldstein'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 Requirements 1. Fill in the time line for the Drying Department's process. 2. 3. 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. 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. Data table Print Done Units: Beginning work in process 9,000 units Transferred-in from the Moulding Department during the period 26,500 units Completed during the period 18,000 units Ending work in process (20% complete as to conversion work) 17,500 units Costs: Beginning work in process (transferred-in cost, $370; conversion cost, $250) $ 620 Transferred-in from the Moulding Department during the period Conversion costs added during the period 4,600 2,115 - X