or

$3.50

$3.22

Coronado Company has the following equivalent units of production for July: materials 20000 and conversion 18000. Production cost data are: Materials Conversion $ 10000 $ 3500 Work in process inventory, July 1 Costs added in July 60000 58000 The unit production costs for July are: Materials Conversion Costs $3.50 $3.42 $3.00 $3.22 $3.00 $3.42