Current Attempt A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process: 39900 units were completed and transferred out; and there were 19000 units in the ending work in process that were 40% complete. During July, $223820 materials costs and $199500 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was Materials Conversion Costs $3.80 $3.39 $3.80 $4.20 $5.61 $5.00 $4.71 $3.39