Scribners Corporation produces tine papers in three production departments- Pulping, Drying, and Hnishing. 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 Work in process inventory, March 1 3,000 8,5e0 100% 1e83 80% sex Pulping cost in work in process inventory, March 1 Conversion cost in work in process inventory, March 1 Units transferred to the next production Pulping cost added during March Conversion cost added during March $ 1,155 14, 630 141,8 S 60,468 department 5 36,520 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. Compute the Drying Department's equivalent units of production for pulping and conversion in March. 3. Compute the Drying Department's cost of ending wor March 2 Compute the Drying Department's cost per equivalent unit for pulping and conversion in March. k in process inventory for pulping, conversion, and in total for March. ent's cost of units transferred out to the Finishing Department for pulping, conversion, and