Wroming Products inc completed and tronferred 146,000 partide board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process imentary was 13,000 units, which were 4/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred wan $413,400, oirect labor cost incurred was $114,020, and factory overhead applied was $26,740 Oetermine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent