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Required information [The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in two departments. All direct materials are added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 20,350 units and transferred 22,000 units of product to the Assembly department. Its 5,100 units of beginning work in process consisted of $17,000 of direct materials and $316,440 of conversion costs. It has 3,450 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $390,200 of direct materials costs and $1,911,960 of conversion costs were charged to the Forming department 1. Prepare the Forming department's process cost summary for May using the weighted average method. $ 333,440 2,302,160 2,635,600 $ $ $ 0 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Beginning work in process inventory - units Units started this period Total units to account for Total units accounted for: Units completed and transferred out Ending work in process - units Total units accounted for 5,100 20,350 25,450 22,0001 3,450 25,450 % Materials EUP- Materials % Conversion EUP-Conversion 100% 100% 100% 80% 22,000 2,760 24,760 Conversion 22,000 3,450 25,450 Materials $ 17,000 390,200 $ 407,200 4,080 $ 99.80 Costs EUP Costs EUP - Equivalent units of production (EUP)- weighted average method Units Units completed and transferred out 22,000 Ending work in process - units 3,450 Total units 25,450 Cost per equivalent unit of production Costs of beginning work in process Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production Total costs accounted for: Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for 0 Cost per EUP Total cost Cost per EUP Total cost $ 0.00 $ $ 0.00 0 CA 0