A department adds materials at the beginning of the process and incurs comersion costs uniformily throughout the process. For the month of July there was no besinninc work in process; 3900 units were completed and transferred out: and there were 20000 units in the ending work in process that were 50K complete. During July $112480 materlals costs and $110000 conversion costs were charked to the departiment. The unit production costs for materials and conversion costs for July were. Nuterlyls Conversion Costs $1905199 $1.90$240 5207$3201 $229$199