TB MC Qu. 16-105 (Algo) Martin Manufacturing has two... Martin Manufacturing 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 Beginning work in process inventory Units started this period Units 110,000 1,220,000 Direct materials Conversion Percent Percent Complete Complete 60% 40% 1,200,000 130,000 80% 30% Units completed and transferred out Ending work in process inventory Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion Costs added this period $ 199,200 81,200 $ 280,400