EX 18-10 Costs per equivalent unit OBJ. 2 Georgia Products Inc. completed and transferred 89,000 particle board units of produc- tion from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 2,400 units, which were 35 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $219,360, direct labor cost incurred was 28,100, and factory overhead applied was $12,598. Determine the following for the Pressing Department: a. Total conversion cost b. Conversion cost per equivalent unit c. Direct materials cost per equivalent unit