Adam Plastics, Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for February $2024$ are:

Total Equivalent Units for DM: $800$ equivalent units

Total Equivalent Units for Conversion Costs: $730$ equivalent units

Costs:

Work in process, beginning inventory:

Direct materials $$200,000$

Conversion costs $$200,000$

Direct materials costs added during February $$2,000,000$

Conversion costs added during February $$2,500,000$

What is the unit cost for direct materials?

What is the unit cost for

conversion costs?

Please round to two decimals.