Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forming process for May follows. Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory 4,950 100% 40% Units started this period 35,640 Units completed and transferred out 36,630 Ending work in process inventory 3,960 100% 80% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 32,670 366,201 $ 398,871 819,720 Total costs to account for 3,573,801 4,393,521 $ 4,792,392