Tamar Co. manufactures a single product in one department. All direct materials are added at the beginning of the manufacturing process. Conversion costs are added evenly throughout the process. During May, the company completed and transferred 26,200 units of product to finished goods inventory. Its 3,800 units of beginning work in process consisted of $20,600 of direct materials and $257940 of conversion costs. It has 2,800 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end During the month, $501,400 of direct material costs and $2,500,740 of conversion costs were charged to production. epare the company's process cost summary for May using the weighted-average method. al costs to account for al costs to account for tal costs accounted for ference due to rounding cost/unit nit reconciliation nits to account for Total units to account for otal units accounted for