Golding's finishing department had the following data for July: Transferred-In Materials Conversion Units transferred out 60,000 60,000 60,000 Units in EWIP 12,000 11,000 9,000 Equivalent units 72,000 71,000 69,000 Costs: Work in process, July 1: Transferred-in from fabricating $2,100 Materials 1,500 Conversion costs 3,000 Total $6,600 Current costs: Transferred-in from fabricating $30,900 Materials 22,500 Conversion costs 45,300 Total $98,700 Required:

1. Calculate unit costs for the following categories: transferred-in, materials, and conversion. Round your answers to the nearest cent. Unit transferred-in cost $ Unit materials cost $ Unit conversion cost $

2. Calculate total unit cost. Round your answer the nearest cent. $