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; 42000 units were completed and transferred out; and there were 22000 units in the ending work in process inventory that were 40% complete as to conversion costs. During July, $166400 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 $3.28 $1.64 $2.60 $1.64 $3.96 $2.51 $2.60 $2.07