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 23,200 units of product to finished goods inventory. Its 3,200 units of beginning work in process consisted of $20,000 of direct materials and $230,940 of conversion costs. It has 2,500 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $519,700 of direct material costs and $2,062,260 of conversion costs were charged to production.

Total costs to account for:
Cost of beginning work in process
Costs incurred this period
Total costs to account for:	0
Total costs accounted for
Difference due to rounding cost/unit	$0
Unit reconciliation:
Units to account for:
Beginning work in process inventory - units
Units started this period
Total units to account for
Total units accounted for:
Units completed and transferred out
Ending work in process - units
Total units accounted for
Equivalent units of production (EUP)- weighted average method
	Units	% Materials	EUP- Materials	% Conversion	EUP- Conversion
Units completed and transferred out
Ending work in process - units
Total units
Cost per equivalent unit of production			Materials		Conversion
Cost of beginning work in process
Costs incurred this period
Total costs		Costs		Costs
Equivalent units of production		EUP		EUP
Cost per equivalent unit of production			0		0
Total costs accounted for:
Cost of units transferred out:	EUP	Cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred out
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	0
Conversion		$0.00	0
Total cost of ending work in process
Total costs accounted for