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
Beginning work in process inventory	107,000	60%	40%
Units started this period	1,214,000
Units completed and transferred out	1,194,000
Ending work in process inventory	127,000	80%	30%

Production cost information for the Forming department follows.

Beginning work in process
Direct materials	$ 193,200
Conversion	75,200	$ 268,400
Costs added this period
Direct materials	$ 6,025,680
Conversion	4,606,780	10,632,460

Calculate the equivalent units of production for both direct materials and conversion for the Forming department.

Multiple Choice

• 1,301,000 direct materials; 1,234,000 conversion.

• 1,295,600 direct materials; 1,232,100 conversion.

• 1,321,000 direct materials; 1,321,000 conversion.

• 1,277,500 direct materials; 1,257,500 conversion.

• 1,315,600 direct materials; 1,252,100 conversion.