[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 Units Percent Complete Percent Complete Beginning work in process inventory 31,500 75% 25% Units started this period 430,000 Completed and transferred out 431,500 30,000 85% 35% Ending work in process inventory Production cost information for the forming department follows Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 52,600 20,500 $ 73,100 2,704,370 $ 2,777,470 1,615,450 1,088,920 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. Required A Required B Required C Using the weighted average method, assign costs to the forming department's output-specifically, its units transfe painting and its ending work in process inventory. Cost Assignment Completed and transferred out Direct materials Conversion Total Completed and transferred out Ending work in process Direct materials Conversion EUP Cost per EUP Total cost $ 3.65 $ 2.51 EUP Cost per EUP + Total cost 25,500 $ 3.65 93,075.00 10,500 $ 251 26,355.00 Total costs accounted for