Bramble Company has the following equivalent units of production for July: materials $20000$ and conversion $18000.$ Production cost data are

Work in process inventory, July $1$

Costs added in July

Materials

$ $7000$

$68000$

Conversion

$ $4000$

$48000$

The unit production costs for July are

Materials

Conversion Costs

$$3\mathrm{.}40$

$$2\mathrm{.}67$

$$3\mathrm{.}40$

$$2\mathrm{.}89$

$$3\mathrm{.}75$

$$2\mathrm{.}67$

$$3\mathrm{.}75$

$$2\mathrm{.}89$