Scribners Corporation produces fine papers in three production departments$-$Pulping, Drying, and Finishing. In

the Pulping Department, raw materlals 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 Drylng Department, the wet fibers transferred

from the Pulping Department are laid down on porous webs, pressed to remove excess liquid, and drled in ovens.

In the Finishing Department, the drled paper is coated, cut, and spooled onto reels. The company uses the

welghted$-$average method in Its process costing system. Data for March for the Drying Department follow:

No materlals 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 drled paper that is passed on to the

Finishing Department.

Requlred:

For March:

Compute the Drying Department's equivalent units of production for pulping and conversion.

Compute the Drying Department's cost per equivalent unit for pulping and conversion.

Compute the Drying Department's cost of ending work In process Inventory for pulping, conversion, and In total.

Compute the DryIng Department's cost of units transferred out to the Finishing Department for pulping,

conversion, and in total.

Prepare a cost reconcillation report for the DryIng Department.

Complete this question by entering your answers in the tabs below.

Compute the Drying Department's equivalent units of production for pulping and conversion.