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Costs per Equivalent Unit Wyoming Products Inc. completed and transferred 213,000 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 18,000 units, which were 1/4 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $808,500, direct labor cost incurred was $70,470, and factory overhead applied was $16,530. Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent. a. Total conversion cost 18,000 X b. Conversion cost per equivalent unit c. Direct materials cost per equivalent 3.5 unit 0.4