Badgersize Company has the following information for its Forming Department for the month of August. Work in Process Inventory, August 1: 20,000 units s 80,000 24,000 $ 104,000 52,000 59,000 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 170,00o Direct materials Conversion costs: Direct labor Overhead applied 118,000 139,000 $ 257,000 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.)