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. Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 25,000 60% 40% Units started this period 300,000 Completed and transferred out 295,000 100% 100% Ending work in process inventory 30,000 80% 30% Production cost information for the forming department follows. Beginning work in process Direct materials Conversion Costs added this period $44,800 15,300 $60,100 Direct materials 1,231,200 Conversion 896,700 2,127,900 Total costs to account for $2,188,000 Completed and transferred out Ending work in process Equivalent units of production Units 295,000 30,000 Direct Materials Conversion Percent Percent Complete EUP Complete EUP b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the forming department. Use cells A6 to D21 from the given information to complete this question.) Costs of beginning work in process Costs added this period Total costs Equivalent units of production (from part a) Costs per equivalent unit of production Direct Materials Conversion EUP EUP per EUP per EUP 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. (Use cells A6 to D21 from the given information to complete this question.) Cost Assignment and Reconciliation Completed and transferred out Direct materials Conversion Total Completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost $0.00 $0.00