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Brookman uses three departments to produce plastic handles for screwdrivers: Mixing, Moulding, and Drying. The Assembly Department attaches the screwdriver shanks to the handles. Brookman's Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process costing information follows: (Click the icon to view the information.) After the drying process, the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets. Requirements Requirement 1. Fill-in the time line for the Drying Department. Start Complete Complete Start Complete Complete Units: 8,000 units 29,000 units Beginning work in process Transferred-in from the Moulding Department during the period Completed during the period Ending work in process (20% complete as to conversion work) 17,000 units 20,000 units Costs: 360 Beginning work in process (transferred-in cost, $120; conversion cost, $240) Transferred-in from the Moulding Department during the period Conversion costs added during the period 5,800 2,700
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