FROM SYSTEM DESIGN - PROCESS COSTING The Smith Company manufactures a product that goes through two departments prior to completion. The following information is available on work in one of these departments, the Forming Department, during March: Cost in the beginning work-in-process inventory and cost added during the month were as follows: The Forming Department is the first department in the production process; after forming has been completed, the units are transferred to the Finishing Department. Required: Assuming the company uses the weighted-average method, calculate the equivalent units and unit cost for materials and conversion costs, rounded to the nearest tenth of a cent