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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

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 102,000 60% 40%
Units started this period 1,204,000
Units completed and transferred out 1,184,000
Ending work in process inventory 122,000 80% 30%

Production cost information for the Forming department follows.

Beginning work in process
Direct materials $ 183,200
Conversion 65,200 $ 248,400
Costs added this period
Direct materials $ 4,686,880
Conversion 3,352,480 8,039,360

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

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