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 27,500 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning inventory cost of $85,100 consisted of S47,800 of direct material costs and 17,300 of conversion cost During the month, the forming department started 350,000 units. At the end of the month, the forming department had 35,000 units in ending inventory90% complete as to materials and 40% complete as to conversion. Units completed in the forming department are transferred to the painting department Costinformaston tor the forming department solos Cost informstion for the forming department is as follows: Beginning work in process inventory85,100 5 85,100 Direct materials added during the month 1835.200 Conversion added during the month 980,900