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 3,000 100% 40% 21,600 Units completed and transferred out Ending work in process inventory 22,200 2,400 100% 80% Beginning work in process inventory Direct materials Conversion. $ 19,800 221,940 $ 241,740 Costs added this period Direct materials Conversion 496,800 2,165,940 Total costs to account for 2,662,748 $ 2,904,480