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. Direct materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 108, 080 68% 40% Units started this period 1, 280, 080 Units completed and transferred out 1, 180, 080 Ending work in process inventory 120, 080 86% 30% Production cost Information for the Forming department follows. Beginning work in process Direct materials $ 179, 208 conversion 61, 280 $ 240, 480 costs added this period Direct materials $ 4,924, 808 Conversion 3,586, 808 8, 511, 608 Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Multiple Choice O 1,276,000 direct materials; 1.216,000 conversion. O 1,260.000 direct materials: 1,240.000 conversion. O 1,300.000 direct materials; 1,300.000 conversion. O 1,296.000 direct materials: 1,236,000 conversion. O 1,280.000 direct materials; 1,220.000 conversion