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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.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials Conversion$]],],[,$Units,$\backslash$table$[[$Percent$],[$Complete$],[$Complete$]],],[$Beginning work in process inventory,$25,000,60\%,40\%$