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 Conversion Percent Complete 35% 3ex Direct Materials Percent Units Complete Beginning work in process inventory 36,220 65% Units started this period 510,000 Completed and transferred out 586,690 Ending work in process inventory 48,220 sex Production cost information for the forming department follows. Beginning work in process Direct materials $ 57,400 Conversion 23,700 $ 81,182 Costs added this period Direct materials 1,879,400 Conversion 1,214,320 3,893,720 Total costs to account for $ 3,174,820 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