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 31,500 units in inventory, 75% complete as to materials and 25% complete as to conversion costs. the beginning inventory cost of $73,100 consisted of $52,600 of direct materials costs and $20,500 of conversion costs.

First of all the question was not complete. And I have attached the correct and complete question for your understanding in the attachment 1. Plus this question contains tables so I am attaching tables in the attachments. Please refer to the attachments.

Explanation:

For complete and correct question. Please refer to attachment 1

For Answer (1) : Please refer to attachment 2

Here the formula for calculating the Equivalent units of production is  

Equivalent units of production = Units transferred to the next department or to finished goods + Equivalent units in ending work in process inventory

For Answer (2) : Please refer to attachment 3

Here, the formula for calculating the Cost per equivalent unit is  

Cost per equivalent unit = (Cost of beginning work in process inventory + Cost added during the period)/ Equivalent units of production