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.

UnitsDirect MaterialsConversionPercent CompletePercent CompleteBeginning work in process inventory6,600100%40%Units started this period47,520Units completed and transferred out48,840Ending work in process inventory5,280100%80%

Beginning work in process inventoryDirect materials$ 43,560Conversion488,268$ 531,828Costs added this periodDirect materials1,092,960Conversion4,765,0685,858,028Total costs to account for$ 6,389,856