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; 39100 units were completed and transferred out; and there were 20700 units in the ending work in process that were 30% complete. During July, $155480 materials costs and $135930 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July were Materials Conversion Costs $2.60 $3.00 $2.60 $2.27 $3.98 $3.48 $3.43 $2.27