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 transterred to the Painting department. Production cost information for the Forming department follows Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. $4.30 per EUP direct materials; $3.30 per EUP conversion $4.66 per EUP direct materials; $3.40 per EUP conversion $4.00 per EUP direct materials: $3.17 per EUP conversion. $4.22 per EUP direct materials; $3.09 per EUP conversion. $4.15 per EUP direct materials; $3.24 per EUP conversion