Badgersize Company has the following information for its Forming Department for the month of August. $ 80,000 24,000 $ 104,000 49,000 58,000 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 $ 167,000 $ 102,000 142,000 $ 244,000 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.) Answer is complete but not entirely correct. Direct Materials Conversion Equivalent units 49,000 61,000 Cost per equivalent $ 2.85 S 4.27 a. b. unit