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 Conversion Percent Complete 250 758 Direct Materials Percent Units Complete Beginning work in process inventory 26,000 Onits started this period 327,000 Completed and transferred out 313,000 Ending work in process inventory 40,000 808 Production cost information for the forming department follows. 301 $ 46,600 16,500 $ 63,100 Beginning work in process Direct materials Conversion Costa added this period Direct materials Conversion Total costs to account for 1,333, 400 939,000 2,272,400 $ 2,335,500 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