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; $40,000$ units were completed and transferred out; and there were $20,000$ units in the ending work in process that were $40\%$ complete.During July, $$120,000$ materials costs and $$105,000$ conversion costs were charged to the department.The unit production costs for materials was $($Note: adds materials at the beginning of the process meaning materials are $100\%$ finished for ending inventory.$)$