Cullumber Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the

beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder

Department for July $2025$ are as follows.

Work in process, July $1$

$($a$1)$

Your answer is correct.

Calculate the equivalent units of production for materials and conversion costs.

Calculate the unit costs of production for materials and conversion costs. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$