Requirea 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 27,450 units and transferred 28,700 units of product to the Assembly department. Its 4,300 units of beginning work in process consisted of $21,100 of direct materials and $280,440 of conversion costs. It has 3,050 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $550,400 of direct materials costs and $2,709,000 of conversion costs were charged to the Forming department. Prepare the Forming department's process cost summary for May using the weighted-average method. tal costs to account for: osts of beginning work in process $ 301,540 osts incurred this period 3,259,400 + tal costs to account for: $ 3,560,940 tal costs accounted for 3,560,940 ifference due to rounding cost/unit $ 0 nit reconciliation: nits to account for: Beginning work in process inventory - units 4,300 Units started this period 27,450 Total units to account for 31,750 otal units accounted for: Units completed and transferred out 28,700 Ending work in process - units 3,050 Total units accounted for 31,750