Holton Company has the following equivalent units for July:

• materials 10,000 and conversion 9,000.

Production cost data are:

• Work in process, July 1 Material cost $4,800, conversion costs $2,250.

Cost added during July were:

• for materials, $37,800; for conversion, $31,500.

The unit production costs for July are:

$4.26 Materials and $3.75 Conversion Costs

$3.78 Materials and $3.50 Conversion

$4.26 Materials and $3.50 Conversion Costs

$3.78 Materials and $3.75 Conversion