[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. Units Direct Materials Percent Complete Complete Conversion Percent Beginning work in process inventory Units started this period 3,000 100% 21,600 Units completed and transferred out 22,200 Ending work in process inventory 2,400 100% 82% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 19,800 221,940 $ 241,740 496,800 2,165,940 2,662,740 $ 2,904,480 Assume that Tamar uses the FIFO method of process costing. The units started and completed for may total 19,200. Che