a$.$ Calculate the equivalent units of production for both direct materials and conversion for the Forming department.b$.$ Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.c$.$ Using the weighted average method, assign costs to the forming department's output$-$specifically, its units transferred to painting and its ending work in process inventory.Complete this question by entering your answers in the tabs below.Required ARequired BRequired CCalculate the equivalent units of production for both direct materials and conversion for the forming department.UnitsDirect MaterialsConversionPercent CompleteEUPPercentCompleteEUPCompleted and transferred out$312,000100\%312,000100\%312,000$Ending work in process$35\mathrm{.}00080\%29,00030\%8\mathrm{.}700341,000320,700$