PROBLEM 6-19 Comprehensive Problemu; Second Production Department-Weighted-Average Method [L02, 103, 104, 105] Scribners Corporation produces fine papers in three production departments-Pulping, Drying, and Finishing. In the Pulping Department, raw materials such as wood fibre and rag cotton are mechanically and chemically treated to separate their fibres. The result is a thick slurry of fibres. In the Drying Department, the wet fibres 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: Units Percent Complete Pulping 100% 100% Percent Complete Conversion 20% 25% Work in process inventory, March 1 Work in process inventory, March 31 5.000 8.000 Pulping cost in work in process inventory, March 1 Conversion cost in work in process inventory, March 1 $4.800 $500 Units transferred to the next production department Pulping costs added during March Conversion costs added during March 157,000 $102,450 $31,300 Pprepare a cost reconciliation report for the Drying Department for March