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 Balance in work in process, August 1 Conversion: 20% complete Units started during August Units completed and transferred in August Work in process (70% complete), August 31 Costs charged to Work in Process in August Direct materials Conversion costs: Direct labor Overhead applied Total conversion $ 80,000 24,000 $ 104,000 50,000 59,000 $170,000 $ 120,000 148,000 $ 268,000 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.) a Equivalent units b. Cost per equivalent unit Direct Materials Conversion