Fields Company has two manufacturing departments, forming and painting. The company uses the weighted average method and it reports the following unit data for the Forming department. Units completed in the forming department are transferred to the painting department.

Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 28,000 60% 40% Units started this period 350,000 Completed and transferred out 343,000 Ending work in process inventory 35,000 80% 40% Production cost information for the forming department follows.

Beginning work in process Direct materials $ 47,800 Conversion 17,300 $ 65,100 Costs added this period Direct materials 1,380,550 Conversion 971,590 2,352,140 Total costs to account for $ 2,417,240 Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. Using the weighted average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory.