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.HelpDirect materials Percent Complete$60\%$Conversion Percent CompleteUnitsBeginning work in process inventory$106,50040\%$Units started this period$1,213,000$Units completed and transferred out$1,193,00080\%$Ending work in process inventory$126,50030\%$Production cost information for the Forming department follows.Beginning work in processDirect materials$$192,200$Conversion$74,200$Costs added this periodDirect materials$ $5,890,540$Conversion$4,480,315$$ $266,40010,370,855$Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department