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. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Production cost information for the forming department follows. Beginning work in process Direct materials Units 32,000 440,000 432,000 40,000 Conversion Costs added this period Direct materials Conversion Total costs to account for $53,200 20,900 1,650,320 1,099,100 Direct Materials Percent Complete 80% 90% $ 74,100 2,749,420 $ 2,823,520 Conversion Percent Complete 20% 40%

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. Production cost information for the forming department follows. a. Calculate the equivalent units of production for both direct materials and conversion for the Forming department b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. c. Using the weighted average method, assign costs to the forming department's output-specifically, its units transferred to painting and its ending work in process inventory. Complete this question by entering your answers in the tabs below. Calculate the equivalent units of production for both direct materials and conversion for the forming department