Badgersize Company has the following information for its Forming Department for the month of August Work in Process Inventory, August 1: 28,ee0 units Direct materials: lee% complete s 80,e90 24,000 S 184,0e0 se,000 60,800 Conversion: 20% complete Balance in work in process, August 1 Units started during August Units completed and transferred in August Work in process (78% complete), August 31 Costs charged to Work in Process in August Direct materials Conversion costs Direct labor Overhead applied s 15e,000 s 120,00e 132,e0e 252,000 Total conversion nces 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 Conversion costs: Direct labor Overhead applied 120,800 Total conversion $ 252,eee 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 Materials Conversion a. Equivalent units b. Cost per equivalent unit