Scribners Corporation produces fine papers in three production departmentsPulping, 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:

		Percent Completed
	Units	Pulping	Conversion
Work in process inventory, March 1	5,000	100	%		20	%
Work in process inventory, March 31	8,000	100	%		25	%
Pulping cost in work in process inventory, March 1				$	4,800
Conversion cost in work in process inventory, March 1				$	500
Units transferred to the next production department					157,000
Pulping cost added during March				$	102,450
Conversion cost added during March				$	31,300

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.

	Pulping	conversion
Equivalent unit of production	165,000	159,000

	pulping	conversion
Cost per equivalent unit	0.65	0.20

	pulping	Conversion	Total
Cost of ending work in process inventory	5,200	400	5,600

	pulping	Conversion	Total
Cost of units completed and transfer out	102,050	31,400	133,450

1. Build a cost reconciliation report for the Drying Department for March.(Round your intermediate calculations to 2 decimal places.)