Badgersize Company has the following information for its Forming Department for the month of August.

Work in Process Inventory, August 1: 20,000 units $ 80,000 24,000 $ 104,000 50,000 58,000 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 Direct materials Conversion costs: Direct labor Overhead applied $152,000 $ 106,000 142,000 $ 248,000 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.) irect Materials Conversion a. Equivalent units b. Cost per equivalent unit