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 29,000 units in inventory, 75% complete as to materials and 25% complete as to conversion costs. The beginning inventory cost of $68,100 consisted of $49,600 of direct materials costs and $18,500 of conversion costs. During the month, the forming department started 380,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 90% complete as to materials and 50% complete as to conversion. Units completed in the forming department are transferred to the painting department. Cost information for the forming department is as follows:

Beginning work in process inventory $ 68,100

Direct materials added during the month 1,468,840

Conversion added during the month 1,013,780

1. Calculate the equivalent units of production for the forming department.

Direct Materials: ?

Conversion: ?

2. Calculate the costs per equivalent unit of production for the forming department. Direct Materials:

Conversion:

3. Using the weighted-average method, assign costs to the forming departments outputspecifically, its units transferred to painting and its ending work in process inventory.