A Tile company produces ceramic tiles in two sequential production departments 1) Tile Forming and 2) Tile Finishing. Information for the Tile Forming division for the month of May is as follows: Information about UNITS Component Units Notes Beg WIP 2,000 units Started in production 18,000 units Completed and transferred 16,000 units End WIP 4,000 units 25% complete to direct materials; 55% complete for conversion costs Information about COSTS Component Costs Notes Beg WIP $4,800 ($800 is DM and $4000 is conversion) Direct materials used in May $6,000 Conversion costs incurred in May $32,400 Utilizing process costing, complete the following: a) Calculate the units completed and transferred out. b) Calculate the units still in WIP ending inventory. c) What journal entries are needed at month-end to transfer the costs to the next department?