Georgia Products Inc. completed and transferred 222,000 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 2/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $614, 550, direct labor cost incurred was $204, 570, and factory overhead applied was $47, 990. 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 $