Production costs chargeable to the Finishing Department in May at Kim Company are materials $7,600, labor $20,500, overhead $17,564, and transferred-in costs $66,560. Equivalent units of production are materials 20,600 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. (Round answers to 2 decimal places, eg. 2.25.) Materials cost per unit $ Conversion cost per unit $