Please help me figure out just the red circle value

[The following information applies to the questions displayed below.] Tamar Company manufactures a single product in two departments: Forming and Assembly. Information for the Forn process for May follows. ssume that Tamar uses the FIFO method of process costing. The units started and completed for may total 19,200. equired: 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. Production Cost Report - FIFO Method For Month Ended May 31 Unit reconciliation: Units to account for: \begin{tabular}{|l|r|} \hline Beginning work in process & 3,000 \\ \hline Units started this period & 21,600 \\ \hline Total units to account for & 24,600 \\ \hline Units accounted for: & \\ \hline Units started and completed & 19,200 \\ \hline Ending work in process & 2,400 \\ \hline Beginning work in process & 3,000 \\ \hline Total units accounted for & 24,600 \\ \hline \end{tabular} Equivalent units of production (EUP)