Required 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 28,350 units and transferred 29,700 units of product to the Assembly department. Its 4.500 units of beginning work in process consisted of $21,300 of direct materials and $289,440 of conversion costs. It has 3.150 units (100% complete with respect to direct materials and 80% complete with respect to conversion) In process at month-end. During the month. $635700 of direct materials costs and $2868,120 of conversion costs were charged to the Forming department 2 Prepare the journal entry dated May 31 to transfer the cost of units to Assembly. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) View transaction et Journal entry worksheet