Georgia products Inc. completed and transferred 89,000 particle board units of production from 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 material cost incurred was $219,360, direct labor cost incurred was $28,000, and factory overhead applied was $12,598.

Determine the following for the Pressing Department:

a)Total conversion cost b) conversion cost per equivalent unit c) Direct materials cost per equivalent unit