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: