Answer:
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 $
a. Total conversion cost                     252.900
b. Conversion cost per equivalent unit  0.61
c. Direct materials cost per equivalent unit  3.20
Explanation:
Solution
a. Total conversion cost                     252.900
b. Conversion cost per equivalent unit  0.61
c. Direct materials cost per equivalent unit  3.20
Statement of Equivalent Units(Weighted average)
Material	Conversion cost
Units  	Complete         %	Equivalent units	Complete %	Equivalent units
Transferred out     163.000	100%    163,000	100%             163,000
Ending WIP               14,000	100%     14,000	40%                  5,600
Total                     177,000	Total    177,000	Total             168.600
.
Cost per Equivalent Units (Weighted average)
COST                              Material	Conversion cost	TOTAL
Beginning WIP Inventory Cost    $ 0
Cost incurred during period  628.350         252.900        881.250
Total Cost to be accounted for    566,100         102,900       669,000
Total Equivalent Units             177,000          168.600
Cost per Equivalent Units      3.20                 0.61             3.81