. [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. Direct Materials Conversion Udito Percent Complete Beginning work in process inventory Percent Complete 32,000 654 358 Units started this period Completed and transferred out 410,000 412,000 30,000 908 40% Ending work in process inventory Production cost information for the forming department follows. Beginning work in process Direct materials Conversion Costa added this period Direct materials Conversion Total costs to account for $ 51,400 19,700 $ 71,100 1,564,120 1,061,500 2,625,620 $ 2,696,720 a. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. b. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. c. 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.