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 inventory; 36000 units were completed and transferred out; and there were 22000 units in the ending work in process inventory that were 30% complete as to conversion costs. During July, $145000 materials costs and $105210 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was Materials Conversion Costs $2.50 $1.81 $2.50 $2.47 $3.40 $1.81 $4.03 $2.92