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 Conversion: 20% complete Balance in work in process, August 1 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 48,000 57,000 ? $ 166,000 $ 106,000 144,000 $ 250,000 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 input resource. (Round your answers to 2 decimal places.) Direct Conversion Materials a. Equivalent units 48,000 b. Cost per equivalent unit