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.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	28,000	60%	40%
Units started this period	350,000
Completed and transferred out	343,000
Ending work in process inventory	35,000	80%	40%

Production cost information for the forming department follows.

Beginning work in process
Direct materials	$ 47,800
Conversion	17,300	$ 65,100
Costs added this period
Direct materials	1,380,550
Conversion	971,590	2,352,140
Total costs to account for		$ 2,417,240

Assume that Fields uses the FIFO method of process costing. a. Calculate the number of units started and completed this period for the Forming department. b. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. c. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.