A production department within a company received materials of $8,000 and conversion costs of $8,000 from the prior department. It added material of $36,880 and conversion costs of $63,280. The equivalent units are 24,000 for material and 21,600 for conversion. What is the unit cost for materials and conversion? When required, round final answers to two decimal places.

Unit Cost

Materials $_________

Conversion $_________