Ayayai Company has gathered the following information. Units in beginning work in process inventory 0 Units started into production 66.960 Units in ending work in process inventory 12,400 Percent complete for conversion costs in ending work in process inventory 60% Costs incurred: Direct materials $200,880 Direct labor $116,560 Overhesd $162,440 Determine the unit costs of production. (Round answerkto 2 decimal places, eg. 52.75.) Material cost perunit Conversion cost perunit