During the month, the forming department started 430,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 85% complete as to materials and 35% complete as to conversion. Units completed in the forming department are transferred to the painting department Cost information for the forming department follows. Beginning work in process inventory Direet materials added during the month Conversion added during the month 5 73,100 1,615, 450 1,088.920 Assume that Fields uses the FIFO method of process costing. 1. Calculate the equivalent units of production for the forming department 2. Calculate the costs per equivalent unit of production for the forming department Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate the equivalent units of production for the forming department. Direct Materials Conversion