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 30,600 units, and transferred 32,200 units of product to the Assembly department. Its 5,000 units of beginning work in process consisted of $201,500 of direct materials and $440,104 of conversion costs. It has 3,400 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $688,500 of direct materials costs and $3,680,456 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 5,000 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion.
• Of the 32,200 units transferred out, 5,000 were from beginning work in process. The remaining 27,200 were units started and completed during May.

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

1. Prepare the Forming departments process cost summary for May using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)