[The following information applies to the questions displayed below.] 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 3,900 100% 40% 28,080 Units completed and transferred out 28,860 Ending work in process inventory 3,120 100% sex Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 25,740 288,522 $ 314,262 645,840 2,815,722 3,461,562 Total costs to account for $ 3,775,824 Required: 1. Prepare the Forming department's production cost report for May using the weighted average method 2. Prepare the May 31 journal entry to transfer the cost of units from Forming to Assembly Unit reconciliation: Units to account for: TAMAR COMPANY-Forming Department Production Cost Report-Weighted Average Method For Month Ended May 31 Beginning work in process inventory-units Total units to account for Units accounted for: Completed and transferred out Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production Total costs Equivalent units of production Cost per equivalent unit of production Direct Materials Units % Complete Conversion EUP % Complete Materials Costs EUP 0 Costs EUP EUP D Conversion 0