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		52,000
Units completed and transferred in August		57,000
Work in process (70% complete), August 31		?
Costs charged to Work in Process in August
Direct materials	$	148,000
Conversion costs:
Direct labor	$	114,000
Overhead applied		147,000
Total conversion	$	261,000

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 Materials	Conversion
Equivalent units

b.

Find the cost per equivalent unit of input resource. (Round your answers to 2 decimal places.)

	Direct Materials	Conversion
Cost per equivalent unit