! Required information [The following information applies to the questions displayed below.] Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 4 , 650 1008 40% Units started this period 33 , 480 Units completed and transferred out 34 , 410 Ending work in process inventory 3, 720 100% 80% Beginning work in process inventory Direct materials $ 30, 690 Conversion 344 , 007 $ 374, 697 Costs added this period Direct materials 770 , 040 Conversion 3,357, 207 4, 127, 247 Total costs to account for $ 4, 501, 944