Badgersize Company has the following information for its Forming Department for the month of August. Work in Process Inventory, August 1: 2, units Direct materials: 108% complete $ 80,000 24, 000 conversion: 2e% 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 48,000 60, 000 Direct materials Conversion costs: Direct labor overhead applied $171, e00 $ 107, 00 135, 000 242, 000 Total conversion 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.) irect Conversion Materials a. Equivalent units b. Cost per equivalent unit K Prey 2 of 3