Pacific Products Inc. completed and transferred 150,000 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 14,000 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 $475,600, direct labor cost incurred was $69,720, and factory overhead applied was $25,320.

Determine the following for the Pressing Department:

a. Total conversion cost

b. Conversion cost per equivalent unit

c. Direct materials cost per equivalent unit