[The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in two departments. All direct materials are added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 25,200 units and transferred 26,200 units of product to the Assembly department. Its 3,800 units of beginning work in process consisted of $20,600 of direct materials and $257,940 of conversion costs. It has 2,800 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department. Prepare the Forming department's process cost summary for May using the welahted-average method $ 278,540 $ 501,400 0 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Beginning work in process inventory - units Units started this period Total units to account for Total units accounted for: Units completed and transferred out Ending work in process - units Total units accounted for Units 96 Materials EUP: Materials % Conversion EUP-Conversion Total units Cost per equivalent unit of production Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production Total costs accounted for Cost of units transferred out 0 0 EUP Cost per EUP Total cost Direct materials Conversion Dom SH AL EUP Cost per EUP Total cost Total costs accounted for Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials S 0 Conversion 0.00 $ 0.00 S 0 Total cost of ending work in process Total costs accounted for [The following information applies to the questions displayed below.) Tamar Co. manufactures a single product in two departments. All direct materials are added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 25,200 units and transferred 26,200 units of product to the Assembly department. Its 3,800 units of beginning work in process consisted of $20,600 of direct materials and $257,940 of conversion costs. It has 2,800 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $501,400 of direct materials costs and $2,500,740 of conversion costs were charged to the Forming department. Prepare the Forming department's process cost summary for May using the welahted-average method $ 278,540 $ 501,400 0 Total costs to account for: Costs of beginning work in process Costs incurred this period Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Beginning work in process inventory - units Units started this period Total units to account for Total units accounted for: Units completed and transferred out Ending work in process - units Total units accounted for Units 96 Materials EUP: Materials % Conversion EUP-Conversion Total units Cost per equivalent unit of production Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production Total costs accounted for Cost of units transferred out 0 0 EUP Cost per EUP Total cost Direct materials Conversion Dom SH AL EUP Cost per EUP Total cost Total costs accounted for Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials S 0 Conversion 0.00 $ 0.00 S 0 Total cost of ending work in process Total costs accounted for