Ahmad Company uses an automated process to clean and polish its souvenir items. For May,2021, the company had the following activities: Production Data Beginning work in process inventory (BWIP) Units placed in production (Added New Units) Completed & transferred Units Ending work in process inventory (EWIP) Cost Data Cost of beginning work in process Material Conversion Direct material costs, current Conversion costs, current 3,000, 1/3 complete 12,000 units 9,000 units ? 1/2 complete 15.00 2000 $9,000 $22,000 Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Required: 1. Prepare a production cost worksheet using the WA method. 2. Prepare journal entries to record transferring of materials to processing and from processing to finished goods.