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 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 for both direct materials and conversion for the forming department. (Use cells A6 to D21 from the given information to complete this question.)