Production costs chargeable to the Finishing Department in May at Kim Company are materials $8,100, labor $20,420, overhead $17,700, and transferred-in costs $67,490. Equivalent units of production are materials 20,900 and conversion costs 18,300. Kim uses the FIFO method to compute equivalent units. Compute the unit costs for materials and conversion costs. Transferred-in costs are considered materials costs.

Materials Cost Per Unit $_______

Conversion Cost Per Unit $______