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 29,700 units of product to finished goods inventory. Its 4,500 units of beginning work in process consisted of $21,300 of direct materials and S289.44 to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, S635, 700 of direct material costs and $2,868,120 of conversion costs were charged to production. 0 of conversion costs. It has 3,150 units (100% complete with respect