answer both questions for a thumbs up please

The Cupcake Escape Cost of Production Report - Decorating Department For the Month Ending May 30 Unit Information Units charged to production: Inventory in process, May 1 Recelved from Baking Department Total units accounted for by the Production Department Units to be assigned costs Inventory in process, May 1 ( 40% completed) Started and completed in May Transferred to Packaging Department in May Inventory in process, May 31 ( 80% completed) Total units to be assigned costs Cost per equivalent unit: Total costs for May in Decorating Department Divide by total equivalent units Cost per equivalent unit \begin{tabular}{lrrr|} DirectMaterials & Conversion \\ $ & 12,217.98 & $ & 4,644.27 \\ & 4,542 & 4,004 \\ \hline$ & 2.69 & 1.16 \\ \hline \hline \end{tabular} Cost Information Cost per equivalent unit: Total costs for May in Decorating Department Divide by total equivalent units Cost per equivalent unit Costs assigned to production Inventory in process, May 1 Total costs for May in Decorating Department Total costs accounted for by the Decorating Department Cost allocated to completed and partially completed units Inventory in process, May 1 (balance) To complete inventory in process, May 1 Cost of completed May 1 work in process Started and completed in May Transferred to Packaging Department in May Inventory in process, May 31 (sum the following 2 rows) Inventory in process, May 31 Cost per equivalent unit Total costs assigned by the Decorating Department The report shows that the Inventory in Process on May 1 is 103 but you believe the amount is understated by 12. Calculate the 'Total units to be assigned costs' for Conversion equivalent units using the correct information. Round to the nearest whole number. The report shows that the Inventory in Process on May 1 is 103 but you believe the amount is understated by 31 . Calculate the 'Total units to be assigned costs' for Direct Material units using the correct information. Round to the nearest whole number. It is June 1, 2022 and the secret is out! Your catering is such a hit that you finally opened a small bakery just around the corner called The Cupcake Escape. You no longer track costs by job. You have switched to a process costing system and have three different major processes: baking, decorating, and packaging. Cupcakes are transferred to the decorating department immediately after they are 'turned out' from their baking pans. Cupcakes are cooled in the decorating department chiller for at least 2 hours to ensure optimal conditions before applying the frosting. This is why there is inventory in process at the end of a period. You reviewed the Cost of Production Report for the Decorating Department for the month of May. The report does not seem correct when it is compared to the reports submitted by the Baking Department and Packaging Department. See the Cost of Production Report - Decorating Department below. A spreadsheet is also attached to help answer the following questions