Problem 4-28 Partial Production Report; Journal Entries; Weighted-Average Method (LO 4-2, 4-3, 4- 4, 4-5) The following information applies to the questions displayed below. Triangle Fastener Corporation accumulates costs for its single product using process costing. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process A partially completed production report for the month of May follows. Production Report For the Month of May Percentage of CompletionEquivalent Units with Physical Respect to Direct Units Conversion Material Conversion Work in process, May 1 Units started during May Total units to account for Units completed and transferred out during May Work in process, May 31 Total units accounted for 45% 42,000 63,000 105,000 66,9e0 39,000 1e5,0ee 66,0ee 66, 39,eee28,860 74% Direct