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 $44,800 Conversion 15,300 $60,100 Costs added this period Direct materials 1,231,200 Conversion 896,700 2,127,900 Total costs to account for $2,188,000 9