A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 40,000 units were completed and transferred out; and there were 20,000 units in the ending work in process that were 40% complete. During July, $120,000 materials costs and $105,000 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was a. b. c. d. Materials $2.00 $2.00 $2.50 $3.00 Conversion Costs $1.75 $2.19 $1.75 $2.66 a b C d