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 Units Percent Complete Percent Complete Beginning work in process inventory 30,000 60% 40% Units started this period 450,000 Completed and transferred out 445,000 Ending work in process inventory 35,000 80% 40% Production cost information for the forming department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $53,800 21,300 $75,100 1,677,380 1,121,610 2,798,990 $2,874,090