Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 5,967 tons in beginning work in process inventory (30% complete) on July 1. During July, 66,300 tons were completed. The ending work in process inventory on July 31 was 3,315 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. X units Goodbook Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $588,000. The conversion cost for the period in the Rolling Department is $294,250. The total equivalent units for direct materials and conversion are 3,000 tons and 5,350 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: per ton Conversion cost per equivalent unit: per ton Costs per Equivalent Unit Georgia Products Inc. completed and transferred 216,000 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 3/4 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $846,000 direct labor cost incurred was $167,850, and factory overhead applied was $39,375. 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