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 27,000 units, and transferred 28,200 units of product to the Assembly department. Its 4,200 units of beginning work in process consisted of $73,980 of direct materials and $1,308,684 of conversion costs. It has 3,000 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $656,100 of direct materials costs and $2,669,316 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 4,200 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 28,200 units transferred out, 4,200 were from beginning work in process. The remaining 24,000 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. . Total costs to account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)- FIFO method Units % Materials EUP-Materials % Conversion EUP-Conversion Total units Cost per equivalent unit of production Materials Conversion Costs Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP EUP EUP Cost per Total cost EUP Total costs accounted for: Beginning Inventory Cost: Cost to complete beginning inventory Direct materials Conversion Total cost to complete beginning inventory Total cost of units in beginning inventory Cost of units started and completed Direct materials Conversion Total cost of units started and completed Total cost of units transferred out EUP Cost per Total cost EUP EUP Cost per EUP Total cost Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for