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 25,000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. The beginning inventory cost of $60,100 consisted of $44,800 of direct materials costs and $15,300 of conversion costs. During the month, the forming department started 300,000 units. At the end of the month, the forming department had 30,000 units in ending inventory, 80% complete as to materials and 30% 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 $60,100 Direct materials added during the month 1,231,200 Conversion added during the month 896,700Required:a. Calculate the equivalent units of production for the forming department. b. Calculate the costs per equivalent unit of production for the forming department. c. 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.