need explanation on how to solve

Req uired informatio n {The foiiowing information appiies to the questions dismayed beiowj lQualCo manufactures. a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly. Of these transferred units, 38,200 were in process in the Cutting department at the beginning of May and 157,500 were started and completed in May. May's Cutting departmerlt beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of May, 52,000 additional units were in process in the Cutting department and were 70% complete with respectto materials and 20% complete with respect to conversion. The Cutting department had $512,694 of direct materials and $436,341 of conversion cost charged to itduring May. Its beginning inventory included $74,775 of direct materials cost and $29,193 of conversion cost. 1. Compute the number of units transferred to Assembly