Help Save & Exit Martin Manufacturing has two manufacturing departments, Forming and Painting. The company uses the weighted-average method and it reports the following data. Units completed in the Forming department are transferred to the Painting department Units Direct materials Conversion Percent Percent Complete Complete 110,000 60% 40% 1,220,000 1,200,000 130,000 80% 30 Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion $ 199,200 81,200 $ 280,400 Costs added this period $ 6,842,400 Conversion 5,370,400 Direct materials 12,212,800 Calculate the equivalent units of production for both direct materials and conversion for the Forming department.