Use the following information for the Exercises below. [The following information applies to the questions displayed below.) The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted average method of process costing. At the beginning of the month, the forming department has 27,000 units in inventory, 80% complete as to materials and 20% complete as to conversion costs. The beginning inventory cost of $63,200 consisted of $47,200 of direct materials costs and $16,000 of conversion costs. During the month, the forming department started 339,000 units. At the end of the month, the forming department had 20,000 units in ending inventory, 85% complete as to materials and 35% complete as to conversion. Units completed in the forming department are transferred to the painting department. Cost information for the forming department is as follows: $ Beginning work in process inventory Direct materials added during the month Conversion added during the month 64,100 1,349,600 956, 400 Exercise 20-6 Weighted average: Cost per EUP and costs assigned to output LO C2 Calculate the equivalent units of production for the forming department Direct Materials Conversion Calculate the costs per equivalent unit of production for the forming department Direct Materials Conversion per EUP per EUP 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. Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total Custs transferred out Total cost Costs of ending work in process Direct materials Cost per EUP $ 0.00 $ 0.00 0.00 0.00 Conversion Total cost of ending work in process Total costs assigned