Georgia Products Inc. completed and transferred 171,000 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 15,000 units, which were 2/5 completer as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $706, 800, direct labor cost incurred was $100, 360, and factory overhead applied was $23, 540. Determine the following for the pressing Department. a. Total conversion cost $ b. Conversion cost per equivalent unit $ c. Direct materials cost equivalent unit $