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 53,000 Units completed and transferred in August 59,000 Work in process (70% complete), August 31 ? Costs charged to Work in Process in August Direct materials $ 147,000 Conversion costs: Direct labor $ 104,000 Overhead applied 144,000 Total conversion $ 248,000 Assume materials are added at the start of processing. Instructions a. Calculate the equivalent units for the Forming Department for the month of August. b. Find the cost per equivalent unit of input resource. (Round your answers to 2 decimal places.)