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. \begin{tabular}{|c|c|c|c|c|c|} \hline Cost per equivalent unit of production & & & Materials & & Conversion \\ \hline & & & & & \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline Equivalent units of production & & EUP & & EUP & \\ \hline Cost per equivalent unit of production & & & & & \\ \hline Cost Assignment & & & & & \\ \hline Completed and transferred out & EUP & \begin{tabular}{c} Cost per \\ EUP \end{tabular} & Total cost & & \\ \hline Direct materials & & & & & \\ \hline Conversion & & & & & \\ \hline Ending work in process & & & & & \\ \hline Direct materials & & & & & \\ \hline Conversion & & & & & \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular} Prepare the Forming department's production cost report for May using the weighted average method. TAMAR COMPANY_Forming Department Production Cost Report - Weighted Average Method For Month Ended May 31 Unit reconciliation: \begin{tabular}{|l|l|} \hline Units to account for: & \\ \hline & \\ \hline & \\ \hline Total units to account for & \\ \hline Units accounted for: & \\ \hline & \\ \hline & \\ \hline Total units accounted for & \\ \hline \end{tabular} Equivalent units of production (EUP) \begin{tabular}{|l|l|l|l|l|l|} \hline & & \multicolumn{3}{|c}{ Direct Materials } & \multicolumn{2}{c}{ Conversion } \\ \hline & Units & % Complete & EUP & % Complete & EUP \\ \hline & & & & & \\ \hline Equivalent Units of Production & & & & & \\ \hline \end{tabular} Prepare the May 31 journal entry to transfer the cost of units from Forming to Assembly. Journal entry worksheet Record the transfer of goods to next department. Note: Enter debits before credits