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% complete24,000

Balance in work in process, August 1 50,000

Units started during August50,000

Units completed and transferred in August 57,000

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

Costs charged to Work in Process in August

Direct Materials$137,000

Conversion costs:

Direct labor$ 121,000

Overhead applied142,000

Total conversion$263,000

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.)

a.Equivalent unitsDirect MaterialsConversions

b.Cost per equivalent unit