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 25000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning inventory cost of $60100 consisted of $448000 of direct materials costs and $15300 of conversion costs. During the month, the forming department started 300000 units. At the end of the month, the forming department had 30000 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 $60100 Direct materials add during the month 1231200 Conversion added during the month 896700 1. Calculate the equivalent units of production for the forming department. 2. Calculate the costs per equivalent unit of production for the forming department. 3. Using the weighted average method, assign the costs to the forming departments output specifically, its units transferred to painting and its ending work in process inventory.