please provide explanations for a, b, and c at the bottom of the problem

BYP3-2 Managerial Analysis Harris Furniture Company manufactures living room furniture through two departments: Framing and Upholstering. Materials are entered at the beginning of each process. For May, the following cost data are obtained from the two work in process accounts. Framing Upholstering -0 Work in process, May 1 Materials 450,000 7 261,000 Conversion costs 330,000 Costs transferred in 0- 600,000 Costs transferred out 600,000 111.000 Work in process, May 31 Instructions Answer the following questions. (a) If 3,000 sofas were started into production on May 1 and 2,500 sofas were transferred to Upholstering, what was the unit cost of materials for May in the Framing Department? (b) Us he in abe was the per unit conversion cost the o Upholstering? (c) Continuing the assumptions in (a) above, what is the percentage of completion of the units in process at May 31 in the Framing Department