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 32,000 units in inventory, 80% complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $74,100 consisted of $53,200 of direct materials costs and $20,900 of conversion costs. During the month, the forming department started 440,000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 90% complete as to materials and 40% 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 $74,100 1,650,320 1,099,100 Beginning work in process inventory Direct materials added during the month Conversion added during the month 3. Using the weighted-average method, assign costs to the forming department's output-specifically, its units transferred to painting and its ending work in process inventory Cost Assignment and Reconciliation Cost of units transferred out Cost per EUP Total cost EUP Direct materials Conversion Total costs transferred out EUP Cost per EUP Total cost Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned