Wyoming Products Inc. completed and transferred $192,000$ 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 $17,000$ units, which were $1/2$ complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $$637,450,$ direct labor cost incurred was $$276,090,$ and factory overhead applied was $$64,760.$Costs per Equivalent Unit

Wyoming Products Inc. completed and transferred $192,000$ 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 $17,000$ units, which were $\frac{1}{2}$ complete as to conversion cost. All materials are added at the beginning of the process. Direct

materials cost incurred was $$637,450,$ direct labor cost incurred was $$276,090,$ and factory overhead applied was $$64,760.$

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 unit s

c$.$ Direct materials cost per equivalent unit $$