Southern Company manufactures a product that passes through two processes. The following information is available for the first department for August: . Beginning work-in-process consisted of 12,000 units that were 85 percent complete with respect to conversion. Ending work-in-process consisted of 7,500 units that were 30 percent complete with respect to conversion. 70,500 units were started in process during the month. All materials are added at the beginning of the process. Required: a) Prepare a detailed summary of units in process during the month. b) Compute equivalent units in process for Materials and Conversion using the weighted average method. Show all calculations. Excel is preferable for this question.