please answer some answers are wrong

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 23,850 units, and transferred 24,700 units of product to the Assembly department. Its 3,500 units of beginning work in process consisted of $89,120 of direct materials and $806,926 of conversion costs. It has 2,650 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $570,015 of direct materials costs and $2,331,014 of conversion costs were charged to the Forming department. The following additional information is available for the Forming department Beginning work in process consisted of 3,500 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 24,700 units transferred out, 3,500 were from beginning work in process. The remaining 21,200 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. 1. Prepare the Forming department's process cost summary for May using the FIFO method. (Round "Cost per EUP" to 2 decimal places.) $ 896,046 2,901,029 3,797,075 5 $ 0 Total costs to account for: Cost 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 Eauiualent units of nraduction LELPI. FIFO mathod 3,500 21,200 24,700 24,700 2,650 27,350 -> Next 27,350 Total units accounted for Equivalent units of production (EUP)- FIFO method Units % Materials EUP- Materials % Conversion EUP-Conversion Units completed and transferred out 24,700 100% 24,700 100% 24,700 2,650 80% 2,120 27,350 Materials $ 89,120 89,120 26,820 Conversion $ 806,926 $ 806,926 26,820 $ 30.09 $ Costs EUP 27,350 3.26 $ es Ending work in process - units 2,650 100% Total units Cost per equivalent unit of production Cost of beginning work in process Total costs Costs + Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: Cost per Cost to complete beginning inventory EUP Direct materials 89,120 $ 3.00 Conversion F 89,120 Total cost to complete beginning inventory Total cost of units in beginning inventory Cost per Cost of units started and completed EUP EUP Direct materials Conversion $ 0.00 Total cost of units started and completed Total cost of units transferred out EUP Total cost $ 267,360 267,360 267,360 Total cost $ 0 267,360 Costs of ending work in process EUP EUP Total cost Direct materials Cost per EUP $ 3.00 $ $ 0.00 0 0 Conversion Total cost of ending work in process Total costs accounted for