URGENT!

Beginning work in process irventory S0,000 Uits Diret Materials Percent Complete Corvenvion Percent Complete Units completed and perlod Units started this Ending work in process linventory 60,000 B0\% Production cost information for the Forming department follows: Beginning work in process DirectmaterialsComversion$89,60030,600Comversion30,600$120,200Directmaterials2,462,400mversion1,793,4004,255,800 (a) Calculate the equivalent units of production for direct materials for the Forming department. b) Calculate the cost per equivalent unit of production for direct materials for the Forming department