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 Conversion: 20% complete Balance in work in process, August 1 Units started during August Units completed and transferred in August Work in process (70% complete), August 31 Costs charged to work in Process in August Direct materials Conversion costs: Direct labor Overhead applied Total conversion $ 80,000 24,000 $ 194,000 49,000 59,000 ? $ 159,000 $ 119,000 150,000 $ 269,000 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.)