Wyoming Products Inc. completed and transferred 124,200 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 $815,380, direct labor cost incurred was $104,130, and factory overhead applied was $51,630. Determine the following for the Pressing Department:

a. Total conversion cost

b. Conversion cost per equivalent unit

c. Direct materials cost per equivalent unit