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 22,150 units and transferred 24.000 units of product to the Assembly department Its 5,500 units of beginning work in process consisted of $17.400 of direct materials and $334 440 of conversion costs. It has 3,650 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month $646,200 of direct materials costs and $2.088,360 of conversion costs were charged to the Forming department Prepare the Forming department's process cost summary for May using the weighted average method. 5 351 840 2.734 560 3.086400 5 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for Diference due to rounding costunit Unit reconciliation Units to account for Beginning procoas inventory Unite started pedog 0 SO 20 350 % Materials EUP Materials % Conversion EUP Conversion 10094 100% 100% 80% Equivalent units of production (EUP)-weighted average method Units Units completed and transferred out 24000 Ending work in process- units 3,650 Total units 27.650 Cost per equivalent unit of production Coots of beginning work in process Couts incurred this period Total costs -Equivalent units of production Cost perequivalent unit of production Total cost counted for Dost of units transferred out EUP 240.000 24 000 Toti contenedor 24.000 3.650 27 650 Materials S 17 400 646 200 5 663 600 24,000 2.920 26.920 Conversion $ 334.440 2 088 350 $ 2.422.800 Couts Costs EUP EUP 0 Cost per EUP Total cost