[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. Units Direct Materials Percent Complete Conversion Percent Complete Beginning work in process inventory 27,000 65% 35% Units started this period 360,000 Completed and transferred out 352,000 Ending work in process inventory 35,000 80% 40% Production cost information for the forming department follows. Beginning work in process Direct materials Conversion Costs added this period $ 48,400 17,700 $ 66,100 1,410,800 Conversion 985,140 2,395,940 Total costs to account for $ 2,462,040 Direct materials