Beginning work in process inventory Direct materials added during the month Conversion added during the month $ 77,100 1,745,000 1,154,020 1. Calculate the equivalent units of production for the forming department. 2. Calculate the costs per equivalent unit of production for the forming department. 3. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the equivalent units of production for the forming department. Direct Materials Conversion Required: Required 2 > Required 1 Required 2 Required 3 Calculate the costs per equivalent unit of production for the formin Direct Materials Conversion per EUP per EUP Required 1 Required 2 Required 3 Using the weighted average method, assign costs to the forming department's output-specifically, its units transfer painting and its ending work in process Inventory. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Conversion EUP Cost per EUP Total cost Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned Required information The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 82,000 units of product and transferred them to the next department during a recent period. Of these units, 24,600 were in process at the beginning of the period. The other 57,400 units were started and completed during the period. At period-end, 16.100 units were in process Prepare the production department's equivalent units of production for direct materials under each of three separate assumptions using the weighted average method for process costing. Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUP-Materials Total 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. Units Materials EUP-Materials 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units Materials EUP-Materials