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 35,500 units in inventory, 65% complete as to materials and 35% complete as to conversion costs. The beginning inventory cost of $81,100 consisted of $57,400 of direct material costs and $23,700 of conversion cost. During the month, the forming department started 510,000 units. At the end of the month, the forming department had 51,000 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. Cost information for the forming department is as follows: Beginning work in process inventory $ 81,100 Direct materials added during the month 1,842,915 Conversion added during the month 1,276,290 Calculate the equivalent units of production for the forming department. Direct:? Conversion? Calculate the costs per equivalent unit of production for the forming department. Direct? Conversion?