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, 65% complete as to materials and 35% complete as to conversion costs. The beginning inventory cost of $66,100 consisted of $48,400 of direct materials costs and $17,700 of conversion costs.

During the month, the forming department started 360,000 units. At the end of the month, the forming department had 35,000 units in ending inventory, 80% complete as to materials and 40% complete as to conversion. Units completed in the forming department are transferred to the painting department.

Beginning work in process inventory $66,100

Direct materials added during the month $1,410,800

Conversion added during the month $985,140

Assume that Fields uses the FIFO method of process costing. 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. (Round your answers to 2 decimal places.)

Direct Materials ________per EUP

Conversion _________per EUP