The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average thod of process costing. At the beginning ofthe month, the forming department has 25,000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning inventory cost of $ $44,800 of direct materials costs and $15,300 of conversion costs. 60100 consisted of During the month, the forming department started 300,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 80% complete as to materials and 30% complete as to conversion units completed in the forming department are transferred to the painting department. 51 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 $60,100 1,231,200 896,700 Exercise 3-6 Weighted average: Cost per EUP and costs assigned to output LO c2 Calculate the equivalent units of production for the forming department. Direct Materials