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 47,000 Units completed and transferred in August 57,000 work in process (70% complete), August 31 ? cost charged to work in process in August Direct Materials $160,000 Conversion Cost: Direct Labor $123,000 Overhead applied 135,000 Total conversion $258,000 Assume materials are added at the start of processing A) Calculate the equivalent units for the forming department for the month of August. Direct Materials: Conversion: B) Find the cost per equivalent unit of the transferred units (Round your answers to 2 decimal places) Cost per equivalent unit Direct Materials: Cost per equivalent unit Conversion