Georgia Products Inc. completed and transferred 171,000 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 15,000 units, which were 2/5 completer as to conversion cost.
All materials are added at the beginning of the process.
Direct materials cost incurred was $706, 800, direct labor cost incurred was $100, 360, and factory overhead applied was $23, 540.
Determine the following for the pressing Department.
a. Total conversion cost $
b. Conversion cost per equivalent unit $
c. Direct materials cost equivalent unit $