I got the 1st problem right, but having issues with 2 & 3. Can you help?

Equivalent Units of Production

Kellogg Company (K)manufactures cold cereal products, such asFrosted Flakes.Assume that the inventory in process on March 1 for the Packing Department included 1,200 pounds of cereal in the packing machine hopper (enough for 800 24-oz. boxes), and 800 empty 24-oz. boxes held in the package carousel of the packing machine.

During March, 65,400 boxes of 24-oz. cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On March 31, the packing machine hopper held 900 pounds of cereal, and the package carousel held 600 empty 24-oz. (1-pound) boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse.

Determine the equivalent units of production for cereal, boxes, and conversion costs for March. An equivalent unit is defined as "pounds" for cereal and "24-oz. boxes" for boxes and conversion costs. If an amount is zero, enter in "0".

Kellogg Company Equivalent Units of Production for Cereal, Boxes, and Conversion Cost For March Cereal (in pounds)Boxes (in boxes)Conversion Cost (in boxes)Inventory in process, March 1

Started and completed in March

Transferred to finished goods in March

Inventory in process, March 31

Total

Costs per Equivalent Unit

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 35 complete 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.

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

c.Direct materials cost per equivalent