answer both questions for a thumbs up please

The Cupcake Escape Cost of Production Report - Decorating Department For the Month Ending May 30 Unit Information Units charged to production: Inventory in process, May 1 Recelved from Baking Department Total units accounted for by the Production Department Units to be assigned costs Inventory in process, May 1 ( 40% completed) Started and completed in May Transferred to Packaging Department in May Inventory in process, May 31 ( 80% completed) Total units to be assigned costs Cost per equivalent unit: Total costs for May in Decorating Department Divide by total equivalent units Cost per equivalent unit Cost Information Cost per equivalent unit: Total costs for May in Decorating Department Divide by total equivalent units Cost per equivalent unit Costs assigned to production Inventory in process, May 1 Total costs for May in Decorating Department Total costs accounted for by the Decorating Department Cost allocated to completed and partially completed units Inventory in process, May 1 (balance) To complete inventory in process, May 1 Cost of completed May 1 work in process Started and completed in May Transferred to Packaging Department in May Inventory in process, May 31 (sum the following 2 rows) $8,070.00$2,784.00$10,854.00 Inventory in process, May 31 Cost per equivalent unit Total costs assigned by the Decorating Department After talking with the various managers, it is determined that the inventory in process on May 1 is correct. You now have a question about the percent complete for May 31. Currently, the report shows that inventory was 80% complete but you believe the percent complete should be 97.1 percent. Calculate the 'Total units to be assigned costs' for Conversion equivalent units using the correct percent complete. Round to the nearest whole number. The Cost of Production Report is still new to you. You ask the managers why the Direct Materials used for the 'Inventory in Process' on May 31 is 3,000 units. The managers tell you: It is important to understand how direct materials are added to the finished product. For our bakery, all direct materials are added at the beginning of the process. All direct materials are considered to be added at the beginning of a process. This is true even when airplanes and ships are being built. Thanks for catching the error. It should have been only 80% of the materials. Thanks for catching the error. It should have been 0 units of Direct Materials