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 27,000 units in inventory, 80% complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $64,100 consisted of $47,200 of direct material costs and $16,900 of conversion cost.

During the month, the forming department started 340,000 units. At the end of the month, the forming department had 34,000 units in ending inventory, 85% complete as to materials and 35% 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	$	64,100
Direct materials added during the month		1,351,200
Conversion added during the month		956,700

Assume that Fields uses the FIFO method of process costing. **Please show work**

1.

Calculate the equivalent units of production for the forming department.

2. Calculate the costs per equivalent unit of production for the forming department. (Round your answer to 2 decimal places.)