$[$The following information applies to the questions displayed below$]$

Fields Company has two manufacturing departments, forming and painting. The company uses the weighted average method and it reports the following unit data for the Forming department. Units completed in the forming department are transferred to the painting department.

Production cost information for the forming department follows.

$\backslash$table$[[\backslash$table$[[$Beginning work in process$],[$birect materials$]],44,800,],[$Conversion$,15,300,$$$60,100$