Note: Round "Cost per EUP" to 2 decimal places. TAMAR COMPANY-Forming Department Production Cost Report - FIFO Method For Month Ended May 31 Unit reconciliation: Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production Equivalent units of production Cost per equivalent unit of production Direct Materials Conversion Units % Added EUP % Added EUP EUP Direct Materials Cost Assignment Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost < Required 1 Required 2 > EUP Conversion Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the May 31 journal entry to transfer the cost of units from forming to Assembly. Note: Do not round intermediate calculations. Enter your answers rounded to the nearest whole dollars. View transaction list Journal entry worksheet > 1 Record the transfer of goods to next department. Note: Enter debits before credits. Date May 31 General Journal Debit Credit Record entry Clear entry View general journal < Required 1 Required 2 >