Required Informatlon 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 30,000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning Inventory cost of $70,100 consisted of $50,800 of direct materlals costs and $19,300 of conversion costs. During the month, the forming department started 400,000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 85% complete as to materials and 35% 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 $ 70,100 1,539,200 1,047,260 Assume that Fields uses the FIFO method of process costing. 1. Calculate the equivalent units of production for the forming department Direct Materials Conversion