Badgersize Company has the following information for its Forming Department for the month of August. (see attachment)

Badgersize Company has the following Information for Its Forming Department for the month of Augu st. work in Process Inventory, August 1: 2D, units Direct materials: 100% complete 5 80,50 Conversion: Et complete 24.00 Balance in work in processII August 1 $ 104,00 units started during August 53,0 units completed and transferred in August 57,00 work in process its; complete}, August 31 ? Costs charged to Work in Process in August Direct materials 5 156,0 Conversion costs: Direct labor 5 122,0 Dverhead applied 147,00 Total conversion 5 259-090 Assume materials are added at the start of processing. Required: s. Calculate the equivalent units for the Forming Department for the month of August. h. Find the cost per equivalent unit of input resource. {Round your answers to 2 decimal places} __ _