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. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Production cost information for the forming department follows. Beginning work in process Direct materials Units 37,000 540,000 537,000 40,000 Conversion Costs added this period Direct materials Conversion Total costs to account for $ 59,200 24,900 1,949,370 1,254,270 Direct Materials Percent Complete 80% 80% $ 84,100 3,203,640 $ 3,287,740 Conversion Percent Complete 20% 30% a. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. c. 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.