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Exercise 5-11 Comprehensive Exercise; Second Production Department-Weighted-Average Method [LO5- 2, L05-3, LO5-4, LO5-5) 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 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 Units 3,600 7.700 Work in process inventory, March 1 Work in process inventory, March 31 Pulping cost in work in process Inventory, March 1 Conversion cost in work in process inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March Percent Completed Pulping conversion 100K lek $ 1.584 916 148,300 $ 70,176 No materials are added in the Drying Department. Puiping cost represents the costs of the wet fibers transferred in from the Pulping Department. Wet liberis 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: Compute the Drying Department's equivalent units of production for pulping and conversion in March 2 Compute the Drying Department's cost per equivalent unit for pulping and conversion in March 3. Compute the Drying Department's cost of ending work in process inventory for pulping, conversion, and in total for March 4 Compute the Drying Departments cost of units transferred out to the Finishing Department for pulping conversion and in total in March 5. Prepare a cost recondition report for the Drying Department for March Complete this question by entering your answers in the tabs below. Required 1 Required? Required Required* Required 5 vepalen TOUW. Units 3,600 7,700 Percent Completed Pulping Conversion 100% Work in process inventory, March 1 Work in process Inventory, March 31 Pelping cost in work in process inventory, March 1 Conversion cost in work in process inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March $ $ 1.584 936 148, see 70,176 45,171 $ $ 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 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 2 Compute the Drying Department's cost per equivalent unit for pulping and conversion in March 3. Compute the Drying Department's cost of ending work in process inventory for pulping, conversion, and in total for March 4. Compute the Drying Department's cost of units transferred out to the finishing Department for pulping, conversion, and in total in March 5. Prepare a cost reconciliation report for the Drying Department for March Complete this question by entering your answers in the tabs below Required 1 Required 2 Required 3 Required 4 Required Compute the Drying Department's equivalent units of production for pulping and conversion in March Pulping Conversion Equivalent of production Required 2 > Units 3.609 7,789 Work in process inventory, March 1 Work in process inventory, March 31 Pulping cost in work in process inventory, March 1 Conversion cost in work in process Inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March Percent Completed Pulping Conversion 100% sex 100x 70% $ 1,584 $ 936 148,300 $ 70, 176 $ 45,171 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 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 2. Compute the Drying Department's cost per equivalent unit for pulping and conversion in March 3. Compute the Drying Department's cost of ending work in process inventory for pulping, conversion, and in total for March 4. Compute the Drying Department's cost of units transferred out to the Finishing Department for pulping, conversion, and in total in March 5. Prepare a cost reconciliation report for the Drying Department for March Complete this question by entering your answers in the tabs below. Required 1 Required. Required 3 Required 4 Required 5 Compute the Drying Department's cost per equivalent unit for pulping and conversion in March. (Round your answers to 2 decimal places.) Pulping Conversion I Cost prevalent ( Required 1 Required 3 > Pulp Units 3,600 7,700 Work in process inventory, March 1 work in process inventory, March 31 Pulping cost in work in process inventory, March 1 Conversion cost in work in process inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March do materials are added in the Drying Department. Pulping cost represents the costs Department. Wet fiber is processed in the Drying Department in batches, each unit abers produces a set amount of dried paper that is passed on to the Finishing Depa Required: 1. Compute the Drying Department's equivalent units of production for pulping and a 2. Compute the Drying Department's cost per equivalent unit for pulping and convers 3. Compute the Drying Department's cost of ending work in process inventory for pul 4. Compute the Drying Department's cost of units transferred out to the Finishing Dep March 5. Prepare a cost reconciliation report for the Drying Department for March Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Compute the Drying Department's cost of ending work in process inventory for pulping, co (Round your intermediate calculations to 2 decimal places.) Pulping Conversion Total Cost of ending work in process inventory eparunen TOHOW. Units 3,600 7,789 Pulpid 100% 100% Work in process inventory, March 1 Work in process inventory, March 31 Pulping cost in work in process inventory, March 1 Conversion cost in work in process inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March No materials are added in the Drying Department. Pulping cost represents the costs of Department. Wet fiber is processed in the Drying Department in batches, each unit in tl fibers produces a set amount of dried paper that is passed on to the Finishing Departm Required: 1. Compute the Drying Department's equivalent units of production for pulping and conv 2. Compute the Drying Department's cost per equivalent unit for pulping and conversion 3. Compute the Drying Department's cost of ending work in process inventory for pulping 4. Compute the Drying Department's cost of units transferred out to the Finishing Departe March 5. Prepare a cost reconciliation report for the Drying Department for March Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Compute the Drying Department's cost of units transferred out to the Finishing Department for total in March. (Round your intermediate calculations to 2 decimal places.) Pulping Conversion Total Cost of units completed and transferred out wapens Conversion cost in work in process inventory, March 1 Units transferred to the next production department Pulping cost added during March Conversion cost added during March No materials are added in the Drying Department. Pulping cost represents the cos Department. Wet fiber is processed in the Drying Department in batches; each uni fibers produces a set amount of dried paper that is passed on to the Finishing Dep Required: 1. Compute the Drying Department's equivalent units of production for pulping and 2. Compute the Drying Department's cost per equivalent unit for pulping and conve 3. Compute the Drying Department's cost of ending work in process inventory for pl 4. Compute the Drying Department's cost of units transferred out to the Finishing D March 5. Prepare a cost reconciliation report for the Drying Department for March. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4. Required 5 Prepare a cost reconciliation report for the Drying Department for March. (Round your int places.) Drying Department Cost Reconciliation Costs to be accounted for Total cost to be accounted for Costs accounted for as follows: Total cost accounted for