Monty Company has gathered the following information. Units in beginning work in process inventory 0 Units started into production 52.920 Units in ending work in process inventory 9.800 Percent complete for conversion costs in ending work in process inventory 60% Costs incurred: Direct materials \$ 132.300 Direct labor overtead $128,380 Determine the unit costs of production. (Round answers to 2 decimal places, es. 52.75.) Material cost per unit