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 Completion with Respect to Conversion 41% Equivalent Units Direct 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 Physical Units 35,000 52,000 87,000 52,000 35,000 87,000 52,000 35,000 52,000 24,850 71% Work in process, May 1 Costs incurred during May Total costs to account for Direct Material $132,300 311,400 $443,700 Conversion $ 575, 100 3,159,810 $3,734,910 Total $ 707,400 3,471,210 $4,178, 610 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. Reg 1A Reg 1B Req 1C Calculation of equivalent units. Equivalent Units Direct Material Conversion Physical Units Units completed and transferred out during May Work in process, May 31 Total units accounted for Total equivalent units Req 1A Reg 1B > Reg 1A Req 1B Reg 1C Computation of unit costs. (Round "Costs per equivalent unit" to 2 decimal places.) Direct Material Conversion Total Total costs to account for Equivalent units Costs per equivalent unit Prov of 12 # Score answer Analysis of total costs. (Round "Costs per equivalent unit" to 2 decimal places.) Number of Cost per Equivalent Units Equivalent Unit Total Cost Cost of goods completed and transferred out during May Cost remaining in May 31 work-in-process inventory: Direct material Conversion Total cost of May 31 work in process