Calculate the costs per equivalent unit of production for both direct materials and conversion for the forming department. Direct Materials Conversion $ 19,700 1,061,500 ( Costs of beginning work in process $ 51,400 Costs added this period 1,564,120 Total costs $ 1,081,200 1,615,520 + Equivalent units of production (from part a) 439,000 EUP 424,000 EUP per Cost per equivalent unit of production EUP per EUP 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 $ 2,696,720 2,625,620