Required information (The following information applies to the questions displayed below] Tamar Co. manufactures a single product in two departments. All direct materials afe added at the beginning of the Forming process. Conversion costs are added evenly throughout the process. During May, the Forming department started 24,300 units, and transferred 25,200 units of product to the Assembiy department. Its 3,600 units of beginning wotk in process consisted of $40,320 of direct materials and $1,006,848 of convorsion costs. It has 2,700 units (100\% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $573,480 of direct materiais costs and $2,413,152 of conversion costs were charged to the Forming department. The following additional information is available for the Forming department. - Beginning work in process consisted of 3,600 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. - Of the 25,200 units transferred out, 3,600 were from beginning work in process. The remaining 21,600 were units started and completed during May. Assume that Tomar uses the FIFO method to account for its process costing system. 1. Prepare the Forming department's process cost summary for May using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)