Check my work Work in Process Inventory, August 1: 20,008 units Direct materials: 109% complete $ 80,800 24, 000 s 104, 000 47, 000 68,800 Conversion : 2e% complete Balance in work in process, August 1 Units started during August Units completed and transferred in August work in process (78% complete), August 31 costs charged to work in Process in August Direct materials Conversion costs: Direct labor overhead applied ook s 140,096 $ 116, 000 149, 988 $ 265, 006 sk int 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.) Direct conversion Materials a. Equivalent units b. Cost per equivalent unit