The Fields Company has two manufacturing departments, formingand painting. The company uses the weighted-average method ofprocess costing. At the beginning of the month, the formingdepartment has 30,000 units in inventory, 80% complete as tomaterials and 20% complete as to conversion costs. The beginninginventory cost of $69,100 consisted of $50,200 of direct materialscosts and $18,900 of conversion costs.

During the month, the forming department started 390,000 units. Atthe end of the month, the forming department had 40,000 units inending inventory, 80% complete as to materials and 30% complete asto conversion. Units completed in the forming department aretransferred to the painting department.

Beginning work in process inventory	$	69,100
Direct materials added during the month		1,507,160
Conversion added during the month		1,031,660

1- Calculate the equivalent units of production for the formingdepartment.

direct material
conversion

2.
Calculate the costs per equivalent unit of production for theforming department.

direct material
conversion

3.
Using the weighted-average method, assign costs to the formingdepartment’s output—specifically, its units transferred to paintingand its ending work in process inventory.

cost of units transferred out	EUP	cost per EUP	total costs
direct material
conversion
total costs transferred out
cost of ending work in process	EUP	cost per EUP	Total costs
Direct materials		$0.00	$0.00
Conversion		$0.00	$0.00
Total costs of ending work in process
Total costs assigned