& Exit Martin Manufacturing has two manufacturing departments, Forming and Painting. The company uses the weighted-average method and it reports the following data. Units completed in the Forming department are transferred to the Painting department. Direct materials Conversion Percent Percent Complete Complete 40% Units Beginning work in process inventory 100,000 601 Units started this period 1,200,000 Units completed and transferred out 1,180,000 Ending work in process inventory 120,000 801 309 Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion $ 179,200 61,200 $ 240,400 Costs added this period $ 4,924,800 Conversion 3,586,800 Direct materials 8,511,600 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.