department. Production cost information for the Forming department follows. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Multiple Choice 1,290,000 direct materlals, 1,227,500 conversion. 1,315,000 direct materials; 1,315,000 conversion. 1,310,000 direct materials; 1,247,500 conversion. 1,272,500 direct materials; 1,252,500 corversion