Amon Products Inc. completed and transferred 120,000 particle board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 7,500 units, which were 3⁄5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $61,200, direct labor cost incurred was $127,150, and factory overhead applied was $221,450.
Determine the following for the Pressing Department:
a. Total conversion cost
b. Conversion cost per equivalent unit
c. Direct materials cost per equivalent unit