Required information [T he following information applies to the questions displayed below. ] Fields Company has two manufacturing departments, forming and painting. The company uses the weighted average method and it reports the following unit data for the Forming department. Units completed in the forming department are transferred to the painting department. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 32,000 65% 35% Units started this period 410,000 Completed and transferred out 412,000 Ending work in process inventory 30,000 90% 40% Production cost information for the forming department follows. Beginning work in process Direct materials $ 51,400 Conversion 19,700 $ 71,100 Costs added this period Direct materials 1,564,120 Conversion 1,061,500 2,625,620 Total costs to account for $ 2,696,720 a. Calculate the equivalent units of production for both direct materials and conversion for the Forming department b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. c. Using the weighted average method, assign costs to the forming department's outputspecifically, its units transferred to painting and its ending work in process inventory