Exercise 3-6 Weighted average: Cost per EUP and costs assigned to output LO C2 The Fields Company has two manufacturing departments, forming and painting. The company uses the 25 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The weighted-average method of process costing. At the beginning of the month, the forming department has beginning inventory cost of $60,100 consisted of $44,800 of direct material costs and $15,300 of conversion cost During the month, the forming department started 300,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 80% complete as to materials and 30% 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 60,100 Beginning work in process inventory Direct materials added during the month 1,231,200 Conversion added during the month 896,700 1. Calculate the equivalent units of production for the forming department Direct Materials Conversion 2. Calculate the costs per equvalent unit of production for the forming department Direct Materials Conversion per E per