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 spooled onto reels. The company uses the weighted-average Department follow coated, cut, and method in ts process costing system. Data for March for the Drying Percent Completed ts Conversion Units Pulping C 3,000 6,000 100% Work in process inventory, March 1 Work in process inventory, March 31 Pulping cost in work in process inventory, Harch 1 Conversion cost in work in process inventory,March 1 Units transferred to the next product Ion departme Pulping cost added during March Conversion cost added during Harch se% 75% 100% 1,545 1,020 156,980 s 86,421 s 60,312 Book Print No materials are added in the Drying Department. Pulping cost represents the costs of the wet fibers Department. Wet fiber is processed in the Drying Department in batches: each unsit in the above table is a batch and one batch of wet transferred in from the Pu fibers produces a set amount of dried paper that is passed on to the Finishing Department Required 2. Compute the Dryin e the Drying Departments equivalent units of production for pulping and conversion in March g Department's cost per equivalent unit for pulping and conversion in March 3. Compute the Drying Department's cost of ending work in March 5 Prepare a cost reconciliation report for the Drying Department for March process inventory for pulping, conversion, and in total for March. s cost of units transferred out to the Finishing Department for pulping. conversion, and in total in