Costs per Equivalent Unit Georgia Products Inc. completed and transferred 202,000 particle board units of production from the Pressing Department. There was no beginning inventory n process in the department. The ending in-process inventory was 18,000 units, which were 4/5 complete as to conversion cost. All materials are added at the beginning or the process. Direct materials cost incurred was $913,000, direct labor cost incurred was $122,700, and actory overhead applied was $28,780 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