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, 80% complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $63,200 consisted of $47,200 of direct materials costs and $16,000 of conversion costs. During the month, the forming department started 339,000 units. At the end of the month, the forming department had 40,000 units in ending inventory, 85% complete as to materials and 35% 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	$	64,100
Direct materials added during the month		1,349,600
Conversion added during the month		956,400

Calculate the equivalent units of production for the forming department.

Direct Materials
Conversion

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