Required information

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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 $33,000$ units in inventory, $65\%$

complete as to materials and $35\%$ complete as to conversion costs. The beginning inventory cost of $$76,100$ consisted of

$$54,400$ of direct materials costs and $$21,700$ of conversion costs.

During the month, the forming department started $460,000$ units. At the end of the month, the forming department had

$40,000$ units in ending inventory, $85\%$ complete as to materials and $45\%$ complete as to conversion. Units completed in

the forming department are transferred to the painting department.

Cost information for the forming department follows.

Calculate the equivalent units of production for the forming department.

Calculate the costs per equivalent unit of production for the forming department.

Usina the weiahted$-$averace method. assian costs to the formina debartment's outbut$-$sbecificallv. its units transferred to baintina