Stadium Company has two manufacturing departments, Forming and Painting. The company uses the weighted-average method and it reports the following data. Units completed in the Forming department are transferred to the Painting department. Units Direct Materials Percent Complete Conversion Percent Complete Beginning work in process inventory 50,000 60% 40% Units started this period 600,000 Completed and transferred out 590,000 Ending work in process inventory 60,000 80% Production cost information for the Forming department follows: Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 89,600 30,600 $120,200 2,462,400 1,793,400 4,255,800 30% (a) Calculate the equivalent units of production for conversion for the Forming department. (b) Calculate the cost per equivalent unit of production for conversion for the Forming department.