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 28.000 units In Inventory. 60% complete as to materials and 40% complete as to conversion costs. The beginning Inventory cost of $65.100 consisted of $47,800 of direct materials costs and $17,300 of conversion costs. During the month, the forming department started 350.000 units. At the end of the month, the forming department had 35.000 units in ending Inventory. 80% complete as to materials and 40% 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 $ 65, 100 1,388,55e 971,590 Exercise 20-7A 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 Conversion per EUP per EUP