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 Percent Complete Conversion Percent Complete 108,000 1,216,000 1,196,000 60% 40% 128,000 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 $ 195,200 77,200 $ 272,400 Costs added this period $ 6,296,800 Conversion 4,860,400 Direct materials 11,157,200 Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Multiple Choice 1,298,400 direct materials; 1,234,400 conversion. 1,280,000 direct materials; 1,260,000 conversion. 1,318,400 direct materials; 1,254,400 conversion. 1,324,000 direct materials; 1,324,000 conversion