Problem 20-3A Weighted average: Production cost report P2 P4 Tamar Co. manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Direct Materials Conversion Units Percent Complete Percent Complete 100% 40% Beginning work in process inventory 3,000 Units started this period 21,600 Units completed and transferred out 22,200 Ending work in process inventory 2,400 100% 80% Beginning work in process inventory Direct materials $ 19,800 Conversion Costs added this period Direct materials Conversion Total costs to account for 221,940 $241,740 496,800 2,165,940 2,662,740 $2,904,480 4