Required Information [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 Physical Units Percentage of Completion with Respect to Conversion Equivalent Units Direct Material Conversion Work in process, May 1 33,000 40% Units started during May 49,000 Total units to account for 82,000 Units completed and transferred out during May 48,000 48,000 48,000 Work in process, May 31 34,000 70% 34,000 23,800 Total units accounted for 82,000 Direct Material Work in process, May 1 $130,300 Costs incurred during May Total costs to account for 279,700 $410,000 Conversion Total $ 572,100 $ 702,400 2,895,840 $3,467,940 3,175,540 $3,877,940 Required 1. Complete each of the following process-costing steps using the weighted-average method: a. Calculation of equivalent units. b. Computation of unit costs. c. Analysis of total costs. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Calculation of equivalent units. Units completed and transferred out during May Work in process, May 31 Total units accounted for Total equivalent units Equivalent Units Physical Units Direct Material Conversion < Req 1A Req 1B >