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 29,000 units in inventory, 75% to materials and 25% to conversion costs. The beginning inventory cost of $68,100 consisted of $49,600 of direct materials costs and $18,500 of conversion costs.

During the month, the forming department started 380,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 90% to materials and 50% 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$68,100Direct materials added during the month1,468,840Conversion added during the month1,013,780

Assume that Fields uses the FIFO method of process costing.

1.Calculate the equivalent units of production for the forming department.

2.Calculate the costs per equivalent unit of production for the forming department.