Pacific Products Inc. completed and transferred 55,000 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 1,400 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 $203,040, direct labor cost incurred was $38,900, and factory overhead applied was $28,108 Determine the following: a. Total conversion cost b. Conversion cost per equivalent unit: Enter your answer to two decimal places. c. Direct materials cost per equivalent unit: Enter your answer to two decimals places