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. Direct Materials Conversion Units Beginning work in process inventory 28,000 Percent Complete 60% Percent Complete 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 Conversion Costs added this period Direct materials Conversion Total costs to account for $ 47,800 17,300 $ 65,100 1,380,550 971,590 2,352,140 $ 2,417,240 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. Required A Required B Required C Calculate the equivalent units of production for both direct materials and conversion for the forming department. Completed and transferred out Ending work in process Direct Materials Conversion Units Percent EUP Complete Percent Complete EUP < Required A Required B > Required A Required B Required C Calculate the costs per equivalent unit of production for both direct materials and conversion for the forming department. Costs of beginning work in process Costs added this period Total costs + Equivalent units of production (from part a) Cost per equivalent unit of production Direct Materials Conversion EUP per EUP EUP per EUP < Required A Required C > Required A Required B Required 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. Cost Assignment Completed and transferred out Direct materials Conversion Total Completed and transferred out EUP Cost per EUP Total cost Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost < Required B Required C