Badgersize Company has the following information for its Forming Department for the month of August.

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 direct materials and conversion associated with the units transferred during the month. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[$a$.,$Equivalent units,$50,000,63,000],[$b$.,$Cost per equivalent unit,,dotsdotsdotsdotsdotsdotsdotsdots........$]]$