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 23,850 units, and transferred 24,700 units of product to the Assembly department. Its 3,500 units of beginning work in process consisted of $89,120 of direct materials and $806,926 of conversion costs. It has 2,650 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $570,015 of direct materials costs and $2,331,014 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 3,500 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 24,700 units transferred out, 3,500 were from beginning work in process. The remaining 21,200 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. 2. Prepare the journal entry dated May 31 to transfer the cost of units to Assembly. View transaction list Journal entry worksheet