Problem $18\mathrm{.}5$A $($Algo$)$ Calculate Cost per Equivalent Unit $($L$018-2,$ L$018-3,$ L$018-4)$

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

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 answers to $2$ decimal places.$)$