I need help with this question and I'm on a time crunch.

I attached the excel file with the question.

Thanks in advance.

PROBLEM 1 Process Costing (20 possible points) Regal Polish manufactures a single product in one department and uses a process costing system. At the start of May, there were 5,000 units in process that were 100 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs (labor and overhead). During the month the company begain production of 100,000 units and ending Work in Process Inventory consisted of 2,000 units that were 100 percent complete with respect to material and 80 percent complete with respect to conversion costs. Cost Information: Direct material Direct labor Manufacturing overhead Total Beginning Work in Process Costs Added in May $3,000 125 175 $3,300 $65,250 6,151 7,147 $78,548 Required: a. Calculate the cost per equivalent unit for each of the three cost items and in total. b. Calculate the cost of items completed in May and the cost of ending Work in Process. c. Reconcile the sum of the two costs in part b to the sum of beginning Work in Process and costs added in May