The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $69,100 consisted of $50,200 of direct materials costs and $18,900 of conversion costs. During the month, the forming department started 390,000 units. At the end of the month, the forming department had 40,000 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 Direct materials added during the month Conversion added during the month 5 69,100 1.507.160 1,031,660 Beginning work in process inventory Direct materials added during the month Conversion added during the month $ 69,100 1,507,160 1,031, 660 Exercise 20-6 Weighted average: Cost per EUP and costs assigned to outp 1. Calculate the equivalent units of production for the forming department. Direct Materials Conversion 380,000 380,000 2. Calculate the costs per equivalent unit of production for the forming department. Direct Materials per EUP Conversion 32,000.00 $ 12.000.00 per EUP 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 Total cont EUP Cost per EUP 32,000 32000 Cost Assignment and Reconciliation Cost of units transferred out Direct materiale Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned EUP Total cost Cost per EUP 0.00 5 0.00 . 0.00 0.00