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 welghted 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 3.100 100% 80% 7,200 Work in process Inventory, March 31 100% 75% Pulping cost in work in process inventory. March 1 $ 1,054 Conversion cost in work in process $ 496 Inventory, March 1 Units transferred to the next production 138,100 department Pulping cost added during March $ 51,254 Conversion cost added during March $28,204 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. Required: 1. Determine the equivalent units for March for pulping and conversion. Pulping 145,300 Conversion 143.860 Equivalent units of production 2 Compute the costs per equivalent unit for March for pulping and conversion (Round your answers to 2 decimal places.) Pulping Conversion Cost per equivalent unit 3. Determine the total cost of ending work in process Inventory and the total cost of units transferred to the Finishing Department in March. (Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar.) Total Cost of ending work in process inventory Cost of units completed and transferred out