I dont get the steps especially the last in the second picture

this is the question

Lets started with the weighted average method: Step 1: calculate the physical units [ whole units]: so it stay the same we have a 40,000 all units here. 25 If the total cost to account for and total cost accounted for are equal , This matches you have done your calculation correctly And If the equivalent units are equal with to account for units. This matches you have done your calculation correctly Zee Corporation manufactures Zeelicious Coffee. Zee adds all materials at the beginning of the manufacturing process. Additional information is provided below