please help explain why they are the correct answers. Thank you

process costing questions

1.

Southern Lake Chemical manufactures a product called Zubek. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May:

Units Work in process, May 1 15,000 Units started during May 60,000 Units completed and transferred out 68,000 Work in process, May 31 7,000 Direct Conversion Total Materials Costs Costs: Work in process, May 1 $ 41,250 $16,500 $ 24,750 Costs incurred during May 234 630 72,000 162,630 Totals 275,880 $88,500 81 87,3 80 Units Work in process, May 1 15,000 Units started during May 60,000 Units completed and transferred out 68,000 Work in process, May 31 7,000 Direct Conversion Total Materials Costs Costs: Work in process, May 1 $ 41,250 $16,500 $ 24,750 Costs incurred during May 234 630 72,000 162,630 Totals 275,880 $88,500 81 87,3 80