Scribners Corporation produces fine papers in three productiondepartments—Pulping, Drying, and Finishing. In the PulpingDepartment, raw materials such as wood fiber and rag cotton aremechanically and chemically treated to separate their fibers. Theresult is a thick slurry of fibers. In the Drying Department, thewet fibers transferred from the Pulping Department are laid down onporous webs, pressed to remove excess liquid, and dried in ovens.In the Finishing Department, the dried paper is coated, cut, andspooled onto reels. The company uses the weighted-average method inits process costing system. Data for March for the DryingDepartment follow:

		Percent Completed
	Units	Pulping			Conversion
Work in process inventory, March 1	3,400	100	%		80	%
Work in process inventory, March 31	4,000	100	%		75	%
Pulping cost in work in process inventory, March 1				$	2,295
Conversion cost in work in process inventory, March 1				$	1,360
Units transferred to the next production department					166,400
Pulping cost added during March				$	116,985
Conversion cost added during March				$	73,176

No materials are added in the Drying Department. Pulping costrepresents the costs of the wet fibers transferred in from thePulping Department. Wet fiber is processed in the Drying Departmentin batches; each unit in the above table is a batch and one batchof wet fibers produces a set amount of dried paper that is passedon to the Finishing Department.

Required:

1. Compute the Drying Department's equivalent units ofproduction for pulping and conversion in March.

2. Compute the Drying Department's cost per equivalent unit forpulping and conversion in March.

3. Compute the Drying Department's cost of ending work inprocess inventory for pulping, conversion, and in total forMarch.

4. Compute the Drying Department's cost of units transferred outto the Finishing Department for pulping, conversion, and in totalin March.

5. Prepare a cost reconciliation report for the DryingDepartment for March.