Jordan Company manufactures car seats in two processes assembly and testing. The information for the assembly process for the month of May 2017 is as follows Beginning work in process Units started Units completed Ending work in process Costs of beginning work-in-process Direct materials Conversion costs Conts added during current month Direct materials Konversion costs 1,000 units 2,000 units 2,500 units 500 units $6,000 $2,600 $30,000 $17,000 Direct material is added at the beginning of the process Conversion costs are incurred evenly throughout the process Beginning work in process was 50% completed as to conversion costs Ending work in process was 60% complele as to conversion costs REQUIRED: (a) Prepare a production cost worksheet for the assembly process using the weighted-average method. Click this link production cost worksheet template and enter your answers. After that you should be able to save your work in the excel template and then UPLOAD it in the answer section below. (b) Prepare the journal entries to record the use of direct materials, conversion costs and the transfer of completed units to the testing process.