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 $30,00065\%35\%$

Units started this period $300,000$

Completed and transferred out $295,000$

Ending work in process inventory $35,00090\%20\%$

Production cost information for the forming department follows.

Beginning work in process

Direct materials $ $45,000$

Conversion $16,000$ $ $61,000$

Costs added this period

Direct materials $1,261,000$

Conversion $890,0002,151,000$

Total costs to account for $ $2,212,000$

Assume that Fields uses the FIFO method of process costing.

Calculate the number of units started and completed this period for the Forming department.$\backslash$

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.