answer 1 and 2 questions are at the bottom, thank you

Direct Materials Conversion Percent Complete Percent Complete 100% 40% Units Beginning work in process inventory 3,000 Units started this period 21,600 Units completed and transferred out 22,200 Ending work in process inventory 2,400 100% 80% $ 19,800 221,940 $ 241,740 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 496,800 2.165.940 2,662,740 $2,904,480 Required 1. Prepare the Forming department's production cost report for May using the weighted average method 2. Prepare the May 31 journal entry to transfer the cost of units from Forming to Assembly