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 21,600 units, and transferred 22,200 units of product to the Assembly department Its 3,000 units of beginning work in process consisted of $19,800 of direct materials and $221.940 of conversion costs. It has 2,400 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end, During the month, $496,800 of direct materials costs and $2,165,940 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. View transaction list View journal entry worksheet Debit No Credit General Journal Date 1 May 31 Work in process inventory-Assembly Work in process inventory-Forming