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 completed 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.

total conversion cost?

total equivalent units as to conversion cost?

conversion cost per equivalent unit?

total equivalent units as to direct materials?

direct materials cost per equivalent unit?