How To Format Your USB Drive to FAT32 On a Mac

Format a USB Drive to FAT32 in MacOS with Disk Utility

1. Insert the USB to be formatted to a Mac PC
2. Navigate to Applications > Utilities, and click it twice to open
   
3. Select the drive you want to format and click on Erase
4. Rename the USB drive (optional), and choose the MS-DOS(FAT) for format
5. Select Master Boot Record for scheme, hit Erase
   
   
6. Once the process is done, the USB drive will be ready to reuse with FAT32 file system to save data

Additional Resources
https://www.anyrecover.com/hard-drive-recovery-data/format-usb-drive-mac/