[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 Complete Percent Beginning work in process inventory 25,000 60% 40% Units started this period 300,000 Completed and transferred out 295,000 Ending work in process inventory 30,000 801 306 Production cost information for the forming department follows. Beginning work in process. Direct materials Conversion Coats added this period Direct materials Conversion Total costs to account for $ 44,800 15,300 $ 60,100 1,231,200 896,700 2,127,900 $ 2,188,000 Assume that Fields uses the FIFO method of process costing a. Calculate the number of units started and completed this period for the Forming department. b. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. c. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.