Wyoming Products Inc. completed and transferred 152,000 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 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 was $503,250, direct labor cost incurred was $65,770, and factory overhead applied was $15,430. Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.

a. Total conversion cost: 81,200

b. Conversion cost per equivalent unit:

c. Direct materials cost per equivalent unit: