Clearwater Paper Company manufactures rolled finished paper

Clearwater Paper Company manufactures rolled finished paper. Following is the information relative to the departmental costs and production:Cooking:Costs: Beginning WIP: Direct materials $20,000 Conversion $20,000 Costs incurred during June 2010: Direct materials $80,000 Conversion $20,000Units: Beginning WIP 10,000 Units completed 60,000 Ending WIP 12,000 100% complete for materials 50% complete for conversionCoating:Costs: Beginning WIP: Transferred in $25,000 Direct materials $20,000 Conversion $4,000 Costs incurred during June 2010: Transferred in ? Direct materials $42,000 Conversion $6,000Units: Beginning WIP 10,000 Completed 62,000 Ending WIP: 50% complete for both materials and conversionDrying:Costs: Beginning WIP: Transferred in $35,000 Direct materials $0 Conversion $25,000 Cost incurred during June 2010: Transferred in ? Direct materials $15,000 Conversion costs $30,000Units: Beginning WIP 15,000 Completed 70,000 Ending WIP: ? 80% for conversion, 0% for direct materialsRequired:Compute equivalent units for each department.Compute cost per unit for each department.Price out the ending inventories for each department.(Reconciliation)