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 $27,000$ units in inventory, $70\%$

complete as to materials and $30\%$ complete as to conversion costs. The beginning inventory cost of $$56,100$ consisted of

$$40,000$ of direct materials costs and $$16,100$ of conversion costs.

During the month, the forming department started $320,000$ units. At the end of the month, the forming department had

$35,000$ units in ending inventory, $80\%$ 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

Direct materials added during the month

Conversion added during the month

Calculate the equivalent units of production for the forming department.

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

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.

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Calculate the equivalent units of production for the forming department.