Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 31,500 75% 25% Units started this period 430,000 Completed and transferred out 431,500 Ending work in process inventory 30,000 85% 35% Production cost information for the forming department follows. Beginning work in process Direct materials $ 52,600 Conversion 20,500 $ 73,100 Costs added this period Direct materials 1,615,450 Conversion 1,088,920 2,704,370 Total costs to account for $ 2,777,470 Assume that Fields uses the FIFO method of process costing. Calculate the number of units started and completed this period for the Forming department.\ Calculate the equivalent units of production for both direct materials and conversion for the Forming department. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.

1. Calculate the number of units started and completed this period for the Forming department.\
2. Calculate the equivalent units of production for both direct materials and conversion for the Forming department.
3. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.