he Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average method of process costing. At the beginning of the month, the forming department has 34,000 units in inventory, 75% complete as to materials and 25% complete a to conversion costs. The beginning inventory cost of $78,100 consisted of $55,600 of direct material costs and $22,500 of conversion cost.

During the month, the forming department started 480,000 units. At the end of the month, the forming department had 48,000 units in ending inventory, 80% complete as to materials and 30% complete as to conversion. Units completed in the forming department are transferred to the painting department.

Calculate the equivalent units of production for the forming department.

Calculate the costs per equivalent unit of production for the forming department.

Using the weighted-average method, assign costs to the forming department's outputspecifically, its units transferred to painting and its ending work in process inventory.