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Georgia Products

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E20-10 Georgia Products Inc. completed and transferred 190,000 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 0.25
as to conversion cost. All materials are added at the beginning of the process. Direct
materials cost incurred was 741,600 direct labor cost incurred was 78,570
and facotory overhead applied was 18,430

Determine the following for the Pressing Department:
a. Total conversion cost
b. Conversion cost per equivalent unit
c. Direct materials cost per equivalent unit

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