Operations Excellence (OE), Inc. has two production departments: Mixing and Packaging.

Mixing Department		Packaging Department		Warehouse

OE manufactures two products: Compound H and Compound L. Compound H is a high-end product that requires more expensive materials than Compound L and is produced at smaller volume. The two products go through the two production departments in essentially the same conversion processes. There is no work-in-process inventory for either product.

OE uses an operation costing system that assigns materials cost to the specific product for which the underlying materials are used and assigns conversion costs to all products evenly as each product undergoes the same process in each production department.

The production and cost data are available for July:

		Compound H	Compound L
	Total	2,500 Units	4,800 Units
Materials:
Mixing	$220,000	$100,000	$120,000
Packaging	75,900	37,500	38,400
Total materials cost	$295,900	$137,500	$158,400
Conversion:
Mixing	$219,000
Packaging	131,400
Total conversion cost	$350,400

Required:

Determine the unit cost for Compound H and Compound L.