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 28,350 units, and transferred 29,700 units of product to the Assembly department. Its 4,500 units of beginning work in process consisted of $126,675 of direct materials and $1,170,504 of conversion costs. It has 3,150 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $694,575 of direct materials costs and $2,792,556 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 4,500 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion.

Of the 29,700 units transferred out, 4,500 were from beginning work in process. The remaining 25,200 were units started and completed during May.

Assume that Tamar uses the FIFO method to account for its process costing system.