Oregon Products Inc. completed and transferred 72,000 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 2,900 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 $ 202,230, direct labor cost incurred was 36,705, and factory overhead applied was $ 18,600.
Determine the following for the Pressing Department:
a. Total conversion cost
b. Conversion cost per equivalent unit
c. Direct materials cost per equivalent unit