Requesting help calculating the EUP for the bottom portion .. Would appreciate if you post the equation with the answer... Thanks!

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 32,850 units, and transferred 34,700 units of product to the Assembly department. Its 5,500 units of beginning work in process consisted of $175,240 of direct materials and $740,454 of conversion costs. It has 3,650 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $725,985 of direct materials costs and $3.623,466 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 5,500 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. . Of the 34,700 units transferred out,5,500 were from beginning work in process. The remaining 29,200 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. Answer is complete but not entirely correct. o lo olol 3.650 % Conversion 60% OOO 29.200 Total costs to account for: Cast of beginning work in process S 915,694 Casts incurred this period 4,349,451 Total costs to account for: S 5.265,145 Total costs accounted for Difference due to rounding costunit 0 Unit reconciliation: Unite to account for: Beginning work in process inventory - units 5,500 Units started this period 32,850 Total units to account for 38,350 Total unite accounted for: Units completed and transferred out 34,700 Ending work in process - units Total unite accounted for 38,350 Equivalent units of production (EUP)- FIFO method % EUP. Unita Materials Materiale Beginning work in process inventory - units 5,500 0% 0 Units started and completed this period 100% 29.200 Ending work in process units 3,650 100% 3.650 Total units 34,700 32,850 Cost per equivalent unit of production Materiale Casts incurred this period IS 725,985 Total costs Costs IS 725.985 + Equivalent units of production EUP 32.850 Cast per equivalent unit of production (rounded to 2 decimals) IS 22.10 Total costs accounted for: Beginning Inventory Cost EUP Cost per Cost to complete beginning inventory EUP Total cost Direct materials OS 0.00 XS 0 Conversion 0 XS 0.00% Total cost to complete beginning inventory Total cost of units in beginning inventory Cast af units started and completed EUP Cost per EUP Total cost Direct materials 0 XS 0.00 $ 0 Conversion 0 IS 0.00 Total cost of units started and completed Total cost of units transferred out 100% 80% EUP. Conversion 3,300 29,200 2.920 35,420 Conversion S 3.622,466 IS 3,623,466 35,420 IS 102.30 Costs EUP IS 915,694 915,694 915,694 EUP Total cost Costs of ending work in process Direct materials cost per EUP 0 XS 0.00 0 XS 0.00 IS 0 0 Conversion Total cost of ending work in process Total costs accounted for