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	$	80,000
Conversion: 20% complete		24,000
Balance in work in process, August 1	$	104,000
Units started during August		48,000
Units completed and transferred in August		57,000
Work in process (70% complete), August 31		?
Costs charged to Work in Process in August
Direct materials	$	141,000
Conversion costs:
Direct labor	$	119,000
Overhead applied		142,000
Total conversion	$	261,000

Assume materials are added at the start of processing.

Instructions

a.

Calculate the equivalent units for the Forming Department for the month of August.

Equivalent Units Direct Materials I got 48,000

Equivalent Unites Conversion ?

b.	Find the cost per equivalent unit of input resource. (Round your answers to 2 decimal places.) Cost per equivalent unit Direct materials I got 2.94 Cost per equivalent unit Conversion ? Help! Thank you!