Georgia Products Inc. completed and transferred 214,000 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 19,000 units, which were 3/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $780,550, direct labor cost incurred was $91,290, and factory overhead applied was $21,410.
Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.
a. Total conversion cost | $ |
b. Conversion cost per equivalent unit | $ |
c. Direct materials cost per equivalent unit | $ |
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