Podsednik Company has gathered the following information. Units in beginning work in process -0- Units started into production 37,580 Units in ending work in process 7,400 Percent complete in ending work in process: Conversion costs 40% Materials 100% Costs incurred: Direct materials $79,760 Direct labor $82,240 Overhead $99,670 Compute equivalent units of production for materials and for conversion costs. Materials _____???______ Conversion Costs _____??_________ Determine the unit costs of production. (Round answers to 2 decimal places, e.g. 5.25.) Unit cost-Materials _____$$________ Unit cost-Conversion costs ___$$______