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 Conversion Percent Percent Units Complete Complete Beginning work in process inventory 25,000 tex 4ex Units started this period 300,eee Completed and transferred out 295,000 Ending work in process inventory , sex 30% Production cost information for the forming department follows. Beginning work in process Direct materials $ 44,800 Conversion 15, 30e $ 60,100 Costs added this period Direct materials 1, 231, 20e Conversion 896,7ee 2,127,900 Total costs to account for $ 2,188,888 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