Costs per Equivalent Unit complete as to conversion cost. All materiais are added at the beginning of the process. Direct materials cost incurred was $$815,380,$ direct labor cost incurred was $$104,130,$ and factory overhead applied was $$51,630.$

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 equivalentunit