Wilkman uses three departments to produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Wilkman's Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process costing information follows: 3: (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 i Data Table Start Complete Complete 6,500 units 28,500 units 15,500 units 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) Costs: Beginning work in process (transferred-in cost, $400; conversion cost, $270) ...........$ Transferred-in from the Moulding Department during the period Conversion costs added during the period 19,500 units 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. 670 5,200 1,670 Wilkman Drying Department Flow of Physical Units and Computation of Equivalent Units Print Done Flow of Physical Units Equivalent Units Transferred- Conversion Costs Flow of Production Units accounted for Total equivalent units Wilkman uses three departments to produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Wilkman's Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process 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 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 cost per equivalent unit amounts in the same order as calculated in the preceding step. Round your answers to the nearest whole dollar.) Wilkman Drying Department Cost Assignment Total Transferred- in Conversion Costs Costs Assignment of total costs: b. Total cost accounted for