Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory Units started this period 3,000 100% 40% 21,600 Units completed and transferred out 22,200 Ending work in process inventory 2,400 100% 80% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 19,800 221,940 $ 241,740 496,800 2,165,940 2,662,740 Total costs to account for $ 2,904,480 Assume that Tamar uses the FIFO method of process costing. The units started and completed for may total 19,200. Prepare the Forming department's production cost report for May using FIFO. Note: Round "Cost per EUP" to 2 decimal places. TAMAR COMPANY-Forming Department Production Cost Report - FIFO Method For Month Ended May 31 Unit reconciliation: Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production + Equivalent units of production Cost per equivalent unit of production Direct Materials Conversion Units % Added EUP % Added EUP 0 EUP Direct Materials 0 EUP 0 Cost Assignment Beginning work in process To complete beginning work in process EUP Cost per Total cost EUP Direct materials $ 0 Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost $ 0 $ 0.00 EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0 Conversion 0 Date General Journal Debit Credit May 31