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; $41000$ units were completed and transferred out; and there were $23000$ units in the ending work in process inventory that were $40\%$ complete as to conversion costs. During July, $$153600$ materials costs and $$105210$ conversion costs were charged to the department.

The unit production costs for materials and conversion costs for July was

Materials $,$ Conversion

Costs

$$2\mathrm{.}40$ $$1\mathrm{.}64$

$$3\mathrm{.}75$ $$2\mathrm{.}57$

$$3\mathrm{.}06$ $$1\mathrm{.}64$

$$2\mathrm{.}40$ $$2\mathrm{.}10$