A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of May, there was no beginning Work in Process; 45000 units were completed and transferred out; and there were 13000 units in the ending Work in Process that were 5% complete. During May, $63800 materials costs and $54780 conversion costs were charged to the department. How much are unit production costs for materials and conversion costs for May if the weighted-average method is used, rounded to the nearest whole cent? Materials Conversion Costs

$2.04 $1.22

$1.40 $1.20

$1.99 $1.71

$1.10 $1.20