Wyoming Products Inc. completed and transferred 190,000 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 3/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $517,500, direct labor cost incurred was $145,950, and factory overhead applied was $34,230. Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent. a. Total conversion cost $fill in the blank 1 b. Conversion cost per equivalent unit $fill in the blank 2 c. Direct materials cost per equivalent unit $fill in the blank 3