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: 81,100 Beginning work in process inventory Direct materials added during the month 1,842,915 1,276,290 Conversion added during the month 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 answer to 2 decimal places.) EUP Direct Materials Conversion EUP