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 29,700 units and transferred 31,200 units of product to the Assembly department. Its 4,800 units of beginning work in process consisted of $21,600 of direct materials and $302,940 of conversion costs. It has 3,300 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $564,900 of direct materials costs and $3,148,740 of conversion costs were charged to the Forming department Problem 03-4A Part 2 2. Prepare the journal entry dated May 31 to transfer the cost of units to Assembly. (Do not round Intermediate calculations. Round your final answers to the nearest whole dollar.) View transaction list Journal entry worksheet