Exercise $4-11($Algo$)$ Comprehensive Exercise; Second Production Department$-$Weighted$-$Average Method $[$LO$4-2,$ LO$4-3,$ LO$4-4,$ LO$4-5]$

Scribners Corporation produces fine papers in three production departments$-$Pulping, 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. Th esult is a thick slurry of fibers. In the Drying Department, the wet fibers transferred from the Pulping Department are laid down o porous webs, pressed to remove excess liquid, and dried in ovens. In the Finishing Department, the dried paper is coated, cut, ar spooled onto reels. The company uses the weighted$-$average method in its process costing system. Data for March for the Dryin Department follow:

$\backslash$table$[[,,$Percent Completed$],[,$Units,Pulping,Conversion$],[$Work in process inventory, March $1,4,100,100\%,80$