i need the anwer for 4-11 4-12

EXERCISE 4-11 Comprehensive Exercise; Second Production Department--Weighted-Average Method [LO2, LO3, LO4, L05] Scribners Corporation produces fine papers in three production departments-Pulping. Drying. and Finishing. In the Pulping Department, raw materials such as wood fiber and nag cotton are mechanically and chemically treated to separate their fibers. The result is a thick slurry of fibers. In the Drying Department, the wet fibers transferred from the Palping Department are laid down on porous webs, pressed to remove excess liquid, and dried in ovens. In the Finishing Department, the dried paper is coated, cut, and spooled onto reels. The company uses the weighted average method in its process costing system. Data for March for the Drying Department follow: Percent Completed Units Pulping Conversion Work in process inventory, March 1 5,000 100% 20% Work in process inventory, March 31 8,000 100% 25% Pulping cost in work in process inventory, March 1 $4,800 Conversion cost in work in process inventory, March 1 $500 Units transferred to the next production department 157,000 Pulping cost added during March $102,450 Conversion cost added during March $31,300 No materials are added in the Drying Department. Pulping cost represents the costs of the wet fibers transferred in from the Pulping Department. Wet fiber is processed in the Drying Depart ment in batches: cach unit in the above table is a batch and one batch of wet fibers produces a set amount of dried paper that is passed on to the Finishing Department. Required: 1. Determine the equivalent units for March for pulping and conversion. 2. Compute the costs per equivalent unit for March for pulping and conversion. 3. Determine the total cost of ending work in process inventory and the total cost of units trans- ferred to the Finishing Department in March. 4. Prepare a cost reconciliation report for the Drying Department for March. EXERCISE 4-12 Cost Assignment: Cost Reconciliation--Weighted-Average Method (L02, LO4, LOS) Superior Micro Products uses the weighted average method in its process costing system. During January, the Delta Assembly Department completed its processing of 25,000 units and transferred them to the next department . The cost of beginning inventory and the costs added during January amounted to $599,780 in total. The ending inventory in January consisted of 3,000 units, which were 80% complete with respect to materials and 60% complete with respect to labor and over- head. The costs per equivalent unit for the month were as follows: Materials Labor Overhead Cost per equivalent unit $12.50 $3.20 $8.40 Required: 1. Compute the equivalent units of materials, labor, and overhead in the ending inventory for the month. 2. Compute the cost of ending inventory and of the units transferred to the next department for January 3. Prepare a cost reconciliation for January. (Note: You will not be able to break the cost to be accounted for into the cost of beginning inventory and costs added during the month.)