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, 70% to materials and 30% to conversion costs. The beginning inventory cost of $56,100 consisted of $40,000 of direct materials costs and $16,100 of conversion costs.

During the month, the forming department started 320,000 units. At the end of the month, the forming department had 35,000 units in ending inventory, 80% to materials and 40% 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$62,100Direct materials added during the month1,660,000Conversion added during the month929,300

Assume that Fields uses the FIFO method of process costing. 1. Calculate the equivalent units of production for the forming department. Direct Materials _ 2. Calculate the costs per equivalent unit of production for the forming department. (Round your answers to 2 decimal places.) Direct Materials Conversion