Questions required:

1- compute the drying department equivalent units of production for pulping and conversion in March

2- Compute The drive departments cost per equivalent units for pulping and conversion in

March

3- Computer driving departments cost of ending work in process inventory for pulping conversion and the total in March

4- Computer drying department cost units transferred out to the fishing department of pulping and conversion and total in March

5- prepare cost reconcillation report for the drying department for March

151 k 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 Puiping 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 4,100 100% 80% Work in process inventory, March 31 6,500 100% 60% Pulping cost in work in process inventory, March 1 $ 1,189 Conversion cost in work in process inventory, March 1 $ 615 Units transferred to the next production department 139,300 Pulping cost added during March $ 44,009 Conversion cost added during March $ 26,593 ces