Georgia Products Inc. completed and transferred 191,000 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 2/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $572,000, direct labor cost incurred was $272,370, and factory overhead applied was $63,890.

Determine the following for the Pressing Department. Round "cost per equivalent unit" answers to the nearest cent.