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 34,000 units in inventory, 75% complete as to materials and 25% complete as to conversion costs. The beginning inventory cost of $78,100 consisted of $55,600 of direct materials costs and $22,500 of conversion costs. During the month, the forming department started 480,000 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 $ 78,100 1,771,060 1,163, 340 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. Direct Materials Conversion per EUP 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. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out EUP Cost per EUP Total cost Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned