The smith company manufactures a product that goes through two departments prior to completion. the following information is available on work in one of these departments, the forming department, during march: cost in the beginning work-in-process inventory and cost added during the month were as follows: the forming department is the first department in the production process; after forming has been completed, the units are transferred to the finishing department. required: assuming the company uses the weighted-average method, calculate the equivalent units and unit cost for materials and conversion costs, rounded to the nearest tenth of a cent.