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 Units started this period 3,750 100% 40% 27,000 Units completed and transferred out Ending work in process inventory 27,750 3,000 100% 80% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 24,750 277,425 621,000 2,707,425 Total costs to account for $302,175 3,328,425 $ 3,630,600 Unit reconciliation: Units to account for: Total units to account for Units accounted for Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production Equivalent units of production TAMAR COMPANY-Forming Department Production Cost Report- FIFO Method For Month Ended May 31 Direct Materials Conversion Units % Added EUP % Added EUP EUP Direct Materials EUP Conversion Cost per equivalent unit of production -Equivalent units of production Cost per equivalent unit of production EUP Direct Materials Cost Assignment Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost Cost per EUP Total cost EUP EUP Conversion