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 31,000 units in inventory, 70% complete as to materials and 30% complete as to conversion costs. The beginning inventory cost of $72,100 consisted of $52,000 of direct materials costs and $20,100 of conversion costs. During the month, the forming department started 420,000 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: $ 72,100 Beginning work in process inventory Direct materials added during the month Conversion added during the month 1.631.400 1,079,700 Exercise 20-6 Weighted average: Cost per EUP and costs assigned to output LO C2 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 per FUP Direct Materials Conversion per EUP 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. Cost per Total cost EUP Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out EUP Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned Cost per EUP $ 0.00 $ 0.00 Total cost 0.00 0.00