The Fields Company has two manufacturing departments, forming and painting. The company uses the weighted-average method of process costing.

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 27,000 units in inventory, 70% complete to materials and 30% complete to conversion costs. The beginning inventory cost of $56,100 consisted of $40,000 of direct materials costs and $16,100 of conversion costs.

During the month, the forming department started 320,000 units. At the end of the month, the forming department had 35,000 units in ending inventory, 80% complete to materials and 40% complete 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$62,100Direct materials added during the month 1,660,000Conversion added during the month 929,300

Assume that Fields uses the FIFO method of process costing.

1. Calculate the equivalent units of production for the forming department.

2.(Round your answers to 2 decimal places.)

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