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 30,000 65% 35% Units started this period 300,000 Completed and transferred out 295,000 Ending work in process inventory 35,000