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Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below] The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average method of process costing. At the beginning of the month, the forming department has 26,000 units in inventory, 75% complete as to materials and 25% complete as to conversion costs The beginning inventory cost of S63100 consisted of $46.600 of direct materials costs and $16,500 of conversion costs. During the month, the forming department started 327000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 80% complete as to materials and 30% complete as to conversion. Units completed in the forming department are transferred to the painting department. Cost information for the forming department is as follows Beginning work in process inventory Direct materials added during the month Conversion added during the month S 63,10e 1, 333,400e 939,888 Exercise 16-7A FIFO: Costs per EUP LO C4 Assume that Fields uses the FIFO method of process costing 1. Calculate the equivalent units of production for the forming department Exercise 16-7A FIFO: Costs per EUP LO C4 Assume that Fields uses the FIFO method of process costing 1. Calculate the equivalent units of production for the forming department Direct Materials Conversion 2. Calculate the costs per equivalent unit of production for the forming department. (Round your answers to 2 decimal places.) Direct Materials Converslon per Eup per EUP