Production costs chargeable to the Sanding Department in July for Joyful Art are $30,000 for materials, $26,000 for labor, and $10,000 for manufacturing overhead. Equivalent units of production are 25,000 for materials and 20,000 for conversion costs. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, e.g. 52.75.) Unit cost for materials $ $ Unit cost for conversion costs $