Georgia Products Inc. completed and transferred 173,000 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 3/4 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $573,400, direct labor cost incurred was $89,550, and factory overhead applied was $21,000.

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