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 Units Percent Complete Complete Percent 3. Beginning work in process inventory 25,000 60% 40% 9 Units started this period 300,000 0 Completed and transferred out 295,000 100% 100% 11 Ending work in process inventory 30,000 80% 30% 12 13 Production cost information for the forming department follows. 14