Wyoming Products thc. completed and transferred 182,000 particle board units of production from the preksing Department. There was no begirning inventory in process in the department. The ending in-process inventory was 16,000 units, which were 3/4 complete as to conversion cost. All matenals are added at the beginning of the process. Direct, materials cost incurred was $891,000, direct fabot cost incurred was $188,570, and factory overhead applied was. 544,230 . Detemmine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent