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 Beginning work in process inventory 32,000 Direct Materials Percent Complete 658 Conversion Percent Complete 35% Units started this period 410,000 Completed and transferred out 412,000 Ending work in process inventory Production cost information for the forming department follows. 30,000 901 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 51,400 19,700 $ 71,100 1,564,120 1,061,500 2,625,620 $ 2,696,720 a. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. c. Using the weighted average method, assign costs to the forming department's output-specifically, its units transferred to painting and its ending work in process inventory