mheducabo AM 2014670 Help Save &Exit Sui Scribners Corporation produces fine papers in three production departments Pulping Drying, and Finishing In the Pulping Department, raw materials such as wood fiber and rag 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 Pulping Department are laid down on porous webs, pressed to remove excess liquid, and dned in ovens In the Finlshing Department, the dried peper 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 Work in process inventory, March Work in process Inventory, March 11 Pulping cost in work in process inventory, March 1 Conversion cost in work is process Inventory, Rarch 3 Units transferred to the next prnoduction department Pulping cost added during March Conversion cost added during March 5,000 100% 5 1,349 63,300 5 62,66 s 36,062 No materials are added in the Drying Department Pulping cost repiesents the costs of the wet fibers transferred in from the Pulping Department Wet fiber is processed in the Drying Department in batches, each 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 Compute the Drying Department's equivalent units of production for pulping and conversion in March 010 e ^ search