Costs per Equivalent Unit

Wyoming Products Inc. completed and transferred $217,000$ 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 $19,000$ units, which were $\frac{2}{5}$ complete as to conversion cost. All materials are added at the beginning of the process. Direct

materials cost incurred was $$873,200,$ direct labor cost incurred was $$309,270,$ and factory overhead applied was $$72,550.$

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 $