[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 Percent Percent Units Complete Complete Beginning work in process inventory 34,500 80% 20% Units started this period 490,600 Completed and transferred out 494, 500 Ending work In process Inventory 30,080 85% 35X Production cost Information for the forming department follows. Beginning work in process Direct materials $ 56, 200 Conversion 22.906 $ 79, 100 Costs added this perlod Direct materials 1, 800, 260 Conversion 1,179,060 2,979, 200 Total costs to account for $ 3,058, 300 Exercise 16-7A (Algo) FIFO: Cost per EUP LO C2 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. Complete this question by entering your answers in the tabs below. Required A Required B Required C Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department. (Round your answers to 2 decimal places.) Direct Materials Conversion Costs added this period + Equivalent units of production (from part b) 492,400 EUP 498.100 EUP Cost per equivalent unit of production per EUP per EUP