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; 39700 units were completed and transferred out; and there were 20000 units in the ending work in process that were 30% complete. During July, $202980 materials costs and $173660 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July were

Materials

Conversion Costs

$4.44

$2.91

$3.40

$3.80

$3.40

$2.91

$5.11

$4.37