Wilkman uses three departments produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Wilkman's Drying Departm costing information follows: (Click the icon to view the information.) ) After the drying process the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets. Requirements Start Complete Complete Requirement 2. Use the time line to compute the number of equivalent units of work performed by the Drying Department during the period, the cost per equivalent unit, and the total costs to account for Let's begin by to computing the number of equivalent units of work performed by the Drying Department during the period. . Wilkman Drying Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred Conversion Flow of Production Units Costs Units accounted for Total equivalent units Wilkman uses three departments to produce plastic handles for screwdrivers: Micing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Wilkman's Drying Depart costing information follows: (Click the icon to view the information.) After the drying process, the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets. Requirements Wilkman Drying Department Cost per Equivalent Unit Transferred Conversion Costs Total in Cost per equivalent unit Requirement 3. Assign total costs to (a) units completed and transferred to the assembly operation and (b) units in the Drying Department's ending work in process inventory (Enter quantities first, then the ce to the nearest whole dollar.) Wilkman Drying Department Cost Assignment Transferred in Conversion Costs Total Costs Assignment of total costs x b. Total cost accounted for Units: Beginning work in process Transferred-in from the Moulding Department during the period Completed during the period Ending work in process (20% complete as to conversion work) 9,000 units 26,500 units 18,000 units 17,500 units Costs: 620 Beginning work in process (transferred-in cost, $370; conversion cost, $250) Transferred-in from the Moulding Department during the period Conversion costs added during the period 4,600 2,115