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		50,000
Units completed and transferred in August		60,000
Work in process (70% complete), August 31		?
Costs charged to Work in Process in August
Direct materials	$	174,000
Conversion costs:
Direct labor	$	124,000
Overhead applied		139,000
Total conversion	$	263,000

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.)

		Direct Materials	Conversion
a.	Equivalent units
b.	Cost per equivalent unit