Blue Spruce Supplies' total material costs are $37,800 and total conversion costs are $25,200. 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, e.g. 52.75.) COSTS Unit costs Costs incurred Equivalent units of production Unit costs Materials 37,800 10,000 $ 3.78 A Conversion Costs 25,200 5,000 5.04 A A Total 63,000 4.20