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 7 Units Complete Complete 8 Beginning work in process inventory 25,000 60% 40% 9 Units started this period 300,000 10 Completed and transferred out 295,000 100% 100% 11 Ending work in process inventory 30,000 80% 30% 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 $44,800 15,300 $60,100