Georgia Products Inc. completed and transferred 187,000 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 16,000 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 $893,200, direct labor cost incurred was $92,830, and factory overhead applied was $21,770.Determine the for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.