Badgersize Company has the following information for its Forming Department for the month of August.

Work in Process Inventory, August 1: 20,000 unitsDirect materials: 100% complete$80,000Conversion: 20% complete24,000Balance in work in process, August 1$104,000Units started during August48,000Units completed and transferred in August59,000Work in process (70% complete), August 31?Costs charged to Work in Process in AugustDirect materials$140,000Conversion costs:Direct labor$105,000Overhead applied137,000Total conversion$242,000

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.)