Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Direct Materials Conversion Units Beginning work in process inventory 3,600 Percent Complete 100% Percent Complete 40% Units started this period 25,920 Units completed and transferred out 26,640 Ending work in process inventory 2,880 100% 80% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 23,760 266,328 $ 290,088 596,160 2,599,128 3,195,288 Total costs to account for $ 3,485,376 Unit reconciliation: Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent units of production (EUP) TAMAR COMPANY-Forming Department Production Cost Report - Weighted Average Method For Month Ended May 31 Equivalent Units of Production Cost per equivalent unit of production Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Conversion Units % Complete EUP % Complete EUP Costs EUP Materials EUP Cost per EUP Total cost Conversion Costs EUP 0 0 $ 0.00 $ 0 $ 0.00 0 Journal entry worksheet > 1 Record the transfer of goods to next department. Note: Enter debits before credits. Date May 31 General Journal Debit Credit Record entry Clear entry View general journal 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 TAMAR COMPANY-Forming Department Production Cost Report - FIFO Method For Month Ended May 31 Direct Materials Units % Added Conversion EUP % Added 0 Direct Materials EUP 0 0 EUP - Equivalent units of production Cost per equivalent unit of production Cost Assignment Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials S 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 S 0 S 0.00 EUP Cost per EUP Total cost S 0.00 $ 0 S 0.00 0 EUP Conversion 0 0 Journal entry worksheet > 1 Record the transfer of goods to next department. Note: Enter debits before credits. Date May 31 General Journal Debit Credit Record entry Clear entry View general journal