Costs per Equivalent Unit

Wyoming Products Inc. completed and transferred $183,000$ 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 $16,000$ units, which were $\frac{4}{5}$ complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $$935,300,$ direct labor cost incurred was $$47,580,$ and factory overhead applied was $$11,160.$

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