2 Fields Company has two manufacturing departments, forming and painting. The company uses the weighted 3 average method and it reports the following unit data for the Forming department. Units completed in the 4 forming department are transferred to the painting department. S 6 Materials Conversion Percent Percent 7889 10 Units Complete Complete Beginning work in process inventory 25,000 60% 40% 300,000 + Completed and transferred out 295,000 100% 100% 30,000 80% 30% Units started this period 11 Ending work in process inventory 12 13 Production cost information for the forming department follows. 14 15 Beginning work in process 16 Direct materials 17 Conversion 18 Costs added this period 19 Direct materials 20 Conversion 21 Total costs to account for 22 23 Required: $44,800 15,300 $60,100 1,231,200 896,700 2,127,900 $2,188,000 24 a. Calculate the equivalent units of production for both direct materials and conversion for the forming department. 25 26 (Use cells A6 to D21 from the given information to complete this question.) 97