are 10,000 , and 5,000 for conversion costs. Compute the unit costs for materials, conversion costs, and total manufacturing costs for the month. (Round answer to 2 decimal places, eg. 52.75) Ayayai Supplies' total material costs are $24,000 and total conversion costs are $16,000. Equivalent units of production for materials are 10,000 , and 5,000 for conversion costs. Compute the unit costs for materials, conversion costs, and total manufacturing costs for the month. (Round answer to 2 decimal places, eg.52.75.)