Last month. Duncan incorporated's Assembly Division had total manufacturing costs of $457.250, total conversion costs of $279,000, and 38,750 equivalent units of production for both materials and conversion costs. During the same period, Mavis Manufacturing's Assembly Division had total manufacturing costs of $721,056, total conversion costs of $381,408, and 55,680 equivalent units of production for both materials and conversion costs. Based on these figures, Duncan's materials cost per unit was than Mavis: $1.15 more $0.35 more $1.50 less $0.80 less