Georgia Products Inc. completed and transferred 197,000 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 17,000 units, which were 3/4 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $995,100, direct labor cost incurred was $152,910, and factory overhead applied was $35,865. Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.
What is the total conversion cost?