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; $36000$ units were completed and transferred out; and there were $24000$ units in the ending work in process inventory that were $50\%$ complete as to conversion costs. During July, $$150000$ materials costs and $$105210$ conversion costs were charged to the department.

The unit production costs for materials and conversion costs for July was

Materials Conversion

Costs

$$3\mathrm{.}13,$$$1\mathrm{.}75$

$$2\mathrm{.}50,$$$2\mathrm{.}19$

$$4\mathrm{.}17,$$$2\mathrm{.}92$

$$2\mathrm{.}50,$$$1\mathrm{.}75$