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 50,000

Units completed and transferred in August 58,000

Work in process (70% complete), August 31 ?

Costs charged to Work in Process in August

Direct materials $ 171,000

Conversion costs:

Direct labor $ 108,000

Overhead applied 139,000

Total conversion $ 247,000

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.)