Production costs chargeable to the Finishing Department in June in Hollins Company are materials $16,274, labor $31,700, and overhead $18,194. Equivalent units of production are materials 20,600 and conversion costs 20,200. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, e.g. 2.25.) Materials cost per unit 0.81 Conversion cost per unit $ 2.77