Papyrutech Corporation produces fine papers in three production departments%u2

Papyrutech Corporation produces fine papers in three production departments%u2014Pulping 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. The result is a thick slurry of
fibers. In the Drying Department the wet fibers 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 October for the Drying Department follow:

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