Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 3 decimal places, e.g. 2.257.)

Problem 17-5A (Part Level Submission) Polk Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2017 are as follows Percent Complete 60 % Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Units 500 1,320 510 40 % ost Data-Basketballs Work in process, July 1 Materials $740 Conversion costs Direct materials Direct labor Manufacturing overhead 640 $1,380 2,000 1,910 1,260