Crane Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 0 37,000 7,000 40 % 100 % $72.150 $61.100 $101.260 Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Unit costs Materials $ Conversion Costs