Cost per Equivalent Unit

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Amon Products inc, completed and transferred 120,000 particle board units of production from the Pressing Department. There was no beginning invontory 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 overheed applied was $221,450. Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent. Feeitack * Check My wodk Recail the definition of conversion cost. What amounts would be inciuded in determining total conversion cost? When are the materials added? Would the number of equivalent units be the same for materials and conversion