Fields Company has two manufacturing departments, forming and painting. The company uses the weightedaverage method of process costing. At the beginning of the month, the forming department has 30,000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning inventory cost of $70,100 consisted of $50,800 of direct materials costs and $19,300 of conversion costs. During the month, the forming department started 400,000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 85% complete as to materials and 35% complete as to conversion. Units completed in the forming department are transferred to the painting department. Cost information for the forming department follows. Beginning work in process inventory $ 73,133 Direct materials added during the month 1,539,233 Conversion added during the month 1,34?,263 L 1. Calculate the equivalent units of production for the forming department. 2. Calculate the costs per equivalent unit of production for the forming department. 3. Using the weightedaverage method, assign costs to the forming department's outputspecically, its units transferred to painting and its ending work in process inventory. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate die equivalent units of production for the forming department. Direct Materials Conversion Required 3 Requiredl E Required 2 Calculate the costs per equivalent unit of production for the forming deparlrnent. (Round your answers to 2 decimal places.) Direct Materials Conversion Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs assigned Calculate the equivalent units of production for the forming department. Direct Materials Conversion