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Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$]]],[,\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$3,000,100\%,40\%$