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.

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

1. Calculate the equivalent units of production for both direct materials and conversion for the Forming department.
2. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.
3. Using the weighted average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory.