Coronado Company has the following equivalent units of production for July: materials 19000 and conversion costs 18800. Production cost data are:

	Materials	Conversion
Work in process, July 1	$ 7800	$ 2000
Costs added in July	53000	45000

The unit production costs for July are:

Materials

Conversion Costs

$3.20

$2.50

$3.20

$2.39

$2.79

$2.50

$2.79

$2.39