Wyoming Products Inc. completed and transferred 139,000 particleboard units of production from the Pressing Department. There was no beginning inventory in the process in the department. The ending in-process inventory was 12,000 units, which were 2/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $679,500, the direct labor cost incurred was $46,590, and factory overhead applied was $10,930.

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 materials cost per equivalent unit