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 27,000 70% 30% Units started this period 320,000 Completed and transferred out 312,000 Ending work in process inventory 35,000 80% 40% Production cost information for the forming department follows. Beginning work in process Direct materials $ 40,000 Conversion 16,100 $ 56,100 Costs added this period Direct materials 1,660,000 Conversion 929,300 2,589,300 Total costs to account for $ 2,645,400 Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. Using the weighted average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory