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; 40000 units were completed and transferred out; and there were 20000 units in the ending work in process that were 30% complete. During July, $210000 materials costs and $179400 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July were Materials Conversion Costs $4.57 $2.99 $5.25 $4.49 $3.50 $3.90 $3.50 $2.99