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[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 35,000 units in inventory, 75% complete as to materials and 25% complete as to conversion costs. The beginning inventory cost of $83,100 consisted of $58,600 of direct materials costs and $24,500 of conversion costs. During the month, the forming department started 530,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 90% complete as to materials and 40% 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	$	83,100
Direct materials added during the month		1,908,400
Conversion added during the month		1,244,540

Exercise 20-6 Weighted average: Cost per EUP and costs assigned to output LO C2 1. Calculate the equivalent units of production for the forming department. Direct Materials 35,000 565,000 Conversion 2. Calculate the costs per equivalent unit of production for the forming department. Direct Materials $ 1,908,400.bo per EUP $ 45,000.00 per EUP Conversion 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. EUP Cost per EUP Total cost 58,600 58,600 Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs assigned Total cost EUP Cost per EUP 58,600 $ 0.00 58,600 $ 0.00 0.00 0.00 0.00 $ 0.00