Holton Company has the following equivalent units for July: materials 20,000 and conversion 18,000. Production cost data are: Conversion $ 3,750 52,500 Materials Work in process, July 1 $ 8.000 Costs added in July 63,000 The unit production costs for July are: Materials Conversion Costs $3.15 $3.13 3.55 2.92 3.15 2.92 3.55 3.13