Direct materials Conversion Percent Units Percent Complete 107,000 1,214,000 60% Complete 40% 1,194,000 127,000 80% 30% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion $ 193,200 75,200 $ 268,400 Costs added this period Direct materials $ 6,025,680 Conversion 4,606,780 10,632,460 Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Multiple Choice 1,295,600 direct materials; 1,232,100 conversion. 1,321,000 direct materials; 1,321,000 conversion. 1,315,600 direct materials; 1,252,100 conversion. 1,277,500 direct materials; 1,257,500 conversion. 1,301,000 direct materials; 1,234,000 conversion.