Costs per Equivalent Unit 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

$

$