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 Units started this period 25,000 300,000 60% 40% 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 Direct materials Conversion Total costs to account for Required: $44,800 15,300 $60,100 1,231,200 896,700 2,127,900 $2,188,000 a. Calculate the equivalent units of production (EUP) 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. Completed and transferred out Ending work in process Equivalent units of production Percent Percent Units Complete EUP Complete EUP b. 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 Costs per equivalent unit of production Direct Materials per EUP Conversion 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. 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