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. Direct Materials Percent Complete 60% Conversion Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 25,000 300,000 295,000 30,000 80% 30% Production cost information for the forming department follows. $ 44,800 15,300 $ 60,100 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,231,200 896,700 2,127,900 $ 2,188,000 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. Complete this question by entering your answers in the tabs below. Required A Required B Required C Calculate the equivalent units of production for both direct materials and conversion for the forming department. Direct Materials Conversion Calculate the costs per equivalent unit of production for both direct materials and conversion for the forming department. Direct Materials per EUP Conversion per EUP