Badgersize Company has the following information for its Forming Department for the month of August Work in Process Inventory, August 1: 20,000 units Direct materials: 100% complete 80,000 Conversion: 20% complete 24,000 Balance in work in process, August 1 104,000 Units started during August 46,000 Units completed and transferred in August 57,000 Work in process (0% complete), August 31 Costs charged to Work in Process in August Direct materials 156,000 Conversion costs: Direct labor 123,000 136,000 Overhead applied Total conversion 259,000 Assume materials are added at the start of processing Instructions a. Calculate the equivalent units for the Forming Department for the month of August. Direct Conversion Materials Equivalent units