Production costs chargeable to the Finishing Department in June in Hollins Company are materials $15,200, labor $34,100, and overhead $19,135. Equivalent units of production are materials 20,000 and conversion costs 19,500. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, eg, 2.25.) Materials cost per unit $ 103 Conversion cost per unit $