Units to account for: Total units to account for Units accounted for: Total units accounted for Equivalent units of production (EUP) \begin{tabular}{|l|l|} \hline \\ \hline \\ \hline Total units accounted for \\ \hline Equivalent units of production (EUP) \\ \hline \end{tabular} Required information Use the following information for the Problems below. (Algo) [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. Problem 16-4A (Algo) FIFO: Production cost report LO C2, P4 Assume that Tamar uses the FIFO method of process costing. The units started and completed for may total 19,200 Required: 1. Prepare the Forming department's production cost report for May using FIFO. 2. Prepare the May 31 journal entry to transfer the cost of units from forming to Assembly. Journal entry worksheet Record the transfer of goods to next department. Note: Enter debits before credits