Hamstein uses four departments to produce plastic handles for screwdrivers: Mixing, Molding, Drying, and Assembly. Hamstein s Drying Department requires no direct materials. Conversion costs are incurred evenly throughout the drying process. Other process costing information follows: Units: Beginning work in process ………………………………………………………… 5,000 units Transferred-in from the Molding Department during the period ………………………………………………………………………26,000 units Completed during the period ……………………………………………………. 14,000 units Ending work in process (20% complete as to conversion work) ……………………………………………………………………..17,000 units Costs: Beginning work in process (transferred-in cost, $160; conversion cost, $230)…………………………………………………………….. $ 390 Transferred-in from the Molding Department during the period ……………………………………………………………………………. 4,800 Conversion costs added during the period ………………………………………… 1,858 After the drying process, the screwdrivers are completed by assembling the handles and shanks and packaging for shipment to retail outlets. Requirements 1. Draw a time line of the Drying Department s process. 2. Use the time line to compute the