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 31,950 units, and transferred 33,700 units of product to the Assembly department. Its 5,300 units of beginning work in process consisted of $147,960 of direct materials and $1,043,166 of conversion costs. It has 3,550 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $757,215 of direct materials costs and $3,707,034 of conversion costs were charged to the Forming department. The following additional information is available for the Forming department. Beginning work in process consisted of 5,300 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 33,700 units transferred out, 5,300 were from beginning work in process. The remaining 28,400 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system.

1 $ 1,191,126 4.434.249 5,625,375 $ $ 0 Total costs to account for: Cost of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding cost/unit 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 5,300 Equivalent units of production (EUP)- FIFO method Units % Materials EUP- Materials % Conversion EUP-Conversion Materials Conversion Costs EUP Costs EUP 0 Units completed and transferred out Ending work in process - units Total units Cost per equivalent unit of production Cost of beginning work in process Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: Cost to complete beginning inventory EUP Direct materials Conversion Total cost to complete beginning inventory Total cost of units in beginning inventory Cost of units started and completed EUP Direct materials Conversion Total cost of units started and completed Total cost of units transferred out Cost per EUP Total cost $ 0 Cost per EUP Total cost $ 0 $ 0.00 EUP Cost per Total cost $ Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP 0.00 0.00 $ $ 0 0