HW #6 Q: 8-3, 8-4 E: 4-11, 4B-3, 4B-4, 8-1 Questions: 8-3: What is meant by the term responsibility accounting? 8-4: What is a master budget? Briefly describe its contents. Exercises: 4-11: Scribner's Corporation produces fine papers in three production departments--Pulping, Drying, and Finishing. 1.Compute the Drying Department’s equivalent units of production for pulping and conversion in March.