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:

$\backslash$table$[[,,$Percent,Completed$],[,$Units,Pulping,Conversion$],[$Work in process inventory, March $1,3,300,1068,80\%$