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 $80,000 24,000 2 104,000 Balance in work in process, August 1 $ Unlts started during August 48.000 Units completed and transferred in August 59,000 Work in process (70% complete), August 31 Costs charged to Work In Process In August 143,000 Direct materials Conversion costs: 116,000 Direct labor 137,000 Overhead applied $ $ Total conversion $253,000 Assume materials are added at the start of processing. Instructions a. Calculate the equivalent units for the Forming Department for the month of August. Direct Materials Conversion Equivalent units b. Find the cost per equivalent unit of input resource. (Round your answers to 2 decimal places.) Direct Materiale Conversion Cost per equivalent unit