2 Badgersize Company has the following information for its Forming Department for the month of August. Work in Process Inventory, August 1: 20,000 units 15 points $ 80,000 24,000 104,000 48,000 57,000 Direct materials: 100% complete conversion: 20% complete Balance in work in process, August 1 Units started during August Units completed and transferred in August Work in process (708 complete),August 31 Costs charged to Work in Process in August eBook Ask s 170,000 Direct materials Conversion costs: Direct labor Overhead applied Print 112,000 144,000 256,000 Total conversion Assume materials are added at the start of processing. Required: a. Calculate the equivalent units for the Forming Department for the month of August b. Find the cost per equivalent unit of input resource. (Round your answers to 2 decimal places.) Direct Conversion Materials a. Equivalent units b. Cost per equivalent unit