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		45,000
Units completed and transferred in August		58,000
Work in process (70% complete), August 31		?
Costs charged to Work in Process in August
Direct materials	$	157,000
Conversion costs:
Direct labor	$	101,000
Overhead applied		146,000
Total conversion	$	247,000

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 direct materials and conversion associated with the units transferred during the month. (Round your answer to 2 decimal points.)