ABC Company has two manufacturing departments, forming and painting. The company uses the weighted average method of process costing. At the beginning of the month, the forming department has 32,000 units in inventory. 80% complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of 574100 consisted of $53,200 of direct materials costs and $20,900 of conversion costs During the month the forming department started 440,000 units. At the end of the month, the forming department had 40.000 units in ending inventory, 90% complete as to materials and 40% complete as to conversion Units completed in the forming department are transferred to the painting department. Cost Information for the forming department is as follows Beginning work in process Inventory Direct materials added during the month Conversion added during the month $ 14.100 1.650,320 Calculate the equivalent units of production for the forming department Direct Materials Conversion Calculate the costs per equivalent unit of production for the forming department Direct Materials Conversion per EUP per EUP