Fields Company has two manufacturing departments, forming and painting. The company uses the weighted avera method of process costing. At the beginning of the month, the forming department has 32,000 units in inventory, 80 complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $74,100 consis $53,200 of direct materials costs and $20,900 of conversion costs. During the month, the forming department started 440,000 units. At the end of the month, the forming department 40,000 units in ending inventory, 90% complete as to materials and 40% complete as to conversion. Units complete 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 74,100 1,650,320 1,099, 100 Assume that Fields uses the FIFO method of process costing. 1. Calculate the equivalent units of production for the forming department. 2. Calculate the costs per equivalent unit of production for the forming department