The Fields Company has two manufactiing departments, forming and painting. The company uses the weighted-average method of process tosting. At the beg j of the month, the forming department has 36,000 units in inventory, 70% complete as to materials and 30% complete as to conversion costs. The beginning inventory cost of $82100 consisted of $58,000 of direct materials costs and $24,100 of conversion costs. the month, the forming department started 520,000 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 f 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 $ 82,100e 1,889,000 1,226,700