please answer both parts

-34 5.2 per cent complete with respect to conversion? Weighted average process costing: manufacturer Triangle Zipper Company accumulates costs for its single product using process costing. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process. A partially completed production report for May follows. Production report, May Percentage of Equivalent units Physical completion with respect Direct units to conversion materials Conversion Work in process, 1 May 25000 40% Units started during May 30000 55000 Units completed and transferred out during May 35 000 35000 35000 Work in process, 31 May 20000 80% 20000 16000 Total units accounted for 55000 Direct material Conversion Total Work in process, 1 May $143000 $ 474 700 S 617700 Costs incurred during May 16500X0 2009000 2174000 Total costs to account for $308 000 $2483 700 $2791 700 Required: 1. Complete the following process costing steps using the weighted average method: (a) calculation of equivalent units (b) calculation of unit costs (c) analysis of total costs. 2. Prepare a journal entry to record the transfer of the cost of goods completed and transferred out during May