Costs per Equivalent Unit

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 $\frac{3}{5}$ 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. Round "cost per equivalent unit" answers to the nearest cent.

a$.$ Total conversion cost

b$.$ Conversion cost per equivalent unit

$

c$.$ Direct materials cost per equivalent unit

$