Wyoming Products Inc. completed and transferred 138,000 particle bosid unts of production from the Presang Department. There was no beginning inventorvin process in the department. The ending in-process inventory was 12,000 units, which were 3/5 complete as to conversion cost. All materiak are added at the beginning of the process, Direct materials cost incurred was $382,500, direct tabor cost incurred was $164,660, and factory overhead applied was $33,620 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 c. Direct materiats cost per equivalent unit