[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 of process costing. At the beginning of the month, the forming department has 25,000 units in inventory, 60% complete to materials and 40% complete to conversion costs. The beginning inventory cost of $60,100 consisted of $44,800 of direct materials costs and $15,300 of conversion costs.

During the month, the forming department started 300,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 80% complete to materials and 30% complete to conversion. Units completed in the forming department are transferred to the painting department.

Cost information for the forming department follows.

Beginning work in process inventory$60,100Direct materials added during the month1,231,200Conversion added during the month896,700

1.Calculate the equivalent units of production for the forming department.

2.Calculate the costs per equivalent unit of production for the forming department.

3.Using the weighted-average method, assign costs to the forming department's outputspecifically, its units transferred to painting and its ending work in process inventory.