Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average method of process costing. At the beginning of the month, the forming department has 32,000 units in inventory, 80% complete- as to materials)and 20% complete -as conversion costs. The beginning inventory cost of $74,100 consisted of $53,200 of direct materials costs and $20,900 of conversion costs.

During the moth, forming department started 440,000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 90% complete -as to materials and 40% -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.........$74,100

Direct materials added during the month..$1,650,320

Conversion added during the month...........$1,099,100

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 weighted-average method, assign costs to the forming department's output-specifically its units transferred to painting and its ending work in process inventory.