Production costs chargeable to the Finishing Department in May at Cullumber Company are materials $7,500, labour $18,400, overhead $17,339, and transferred-in costs $62,990. Equivalent units of production are materials 19,000 and conversion costs 18,050. Cullumber uses the FIFO method to calculate equivalent units of production. Calculate the unit costs for materials and conversion costs. Transferred-in costs are considered materials costs. (Round answers to 2 decimal places, e.g. 2.25.)