Required information [The following information applies to the questions displayed below.) Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the For process for May follows. Direct Materials Percent Complete 100% Conversion Percent Complete 40% Units 3,900 28,080 28,860 3,120 100% 80% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 25,740 288,522 $ 314,262 645,840 2,815,722 3,461,562 $ 3,775,824 of 2 TAMAR COMPANY-Forming Department Production Cost Report - FIFO Method For Month Ended May 31 Unit reconciliation: Units to account for: Beginning work in process Units started this period Total units to account for Units accounted for: Units started and completed Ending work in process 3.900 28.080 31980 O OO 3.120 Total units accounted for Equivalent units of production (EUP) Direct Materials Added EUP Conversion % Added EUP Units 0 Beginning work in process Units started and completed this period Equivalent Units of Production Cost per equivalent unit of production Direct Materials Conversion EUP EUP 0 0 0 0 - Equivalent units of production Cost per equivalent unit of production Cost Assignment Beginning work in process Tn ramlat haninin werk in me Cost per FLIP Tatal rns www Units started and completed this period Equivalent Units of Production Cost per equivalent unit of production Direct Materials Conversion EUP 0 EUP 0 0 0 + Equivalent units of production Cost per equivalent unit of production Cost Assignment Beginning work in process To complete beginning work in process Direct materials Conversion Cost per EUP Total cost EUP $ 0 EUP Cost per EUP Total cost Started and completed Direct materials Conversion $ 0 $ 0.00 Completed and transferred out EUP Cost per Ending work in process Direct materials Conversion Total cost EUP $ 0.00 $ $ 0.00 0 0 Total costs accounted for