A department adds direct materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For

the month of May, there was no beginning Work in Process inventory; $45300$ units were completed and transferred out; and there

were $14400$ units in the ending Work in Process inventory that were $10\%$ complete. During May, $$95520$ direct materials costs and

$$70110$ conversion costs were charged to the department. How much are unit production costs for direct materials and conversion

costs for May if the weighted$-$average method hs used, rounded to the nearest whole cent?

Direct Materials Conversion Costs