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. Units Beginning work in process inventory 32,000 Percent Complete 65% Percent Complete 35% Units started this period 410,000 Completed and transferred out 412,000 Ending work in process inventory 30,000 90% 40% Production cost information for the forming department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 51,400 19,700 $ 71,100 1,564,120 1,061,500 2,625,620 2,696,720