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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.

Production cost information for the forming department follows.

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 output$-$specifically, its units transferred to

painting and its ending work in process inventory.

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Calculate the equivalent units of production for both direct materials and conversion for the forming department.Required information

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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.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $30,00065\%35\%$

Units started this period $300,000$

Completed and transferred out $295,000$

Ending work in process inventory $35,00090\%20\%$

Production cost information for the forming department follows.

Beginning work in process

Direct materials $ $45,000$

Conversion $16,000$ $ $61,000$

Costs added this period

Direct materials $1,261,000$

Conversion $890,0002,151,000$

Total costs to account for $ $2,212,000$