Fields Company has twi manufacturing departments, forming and painting. The comoany uses the weight-average method of process costing. At the beggining of the month, the forming department has 31,500 units in inventory, 75% complete as to materials and 25% complete as to convension costs. The beggining inventory cost of $73,100 consisted of $52,600 of direct materials costs and $20,500 of conversion costs.

During the month, the forming department started 430,000 units. At the end of the month, the forming department has 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

Beggining work in process inventory	$73,100
Direct materials added during the month	1,615,450
Conversion added during the month	1,088,920

1. Calculate the equivalent units of production for the forming department
2. Calculate the costs per equivalent unit of production for the forming department
3. Using the weighed-average method, assign costs to the forming departments output- specifically, its units transferred to painting and its ending work in process inventory.