Georgia Products Inc. completed and transferred 89,000 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 2.400 units, which were 3/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was 1219.360, direct labor cost incurred was 28,100, and factory overhead applied was $12.598. Determine the following for the Pressing Department: Total conversion cost Conversion cost per equivalent unit Direct materials cost per equivalent unit