Production costs of the Finishing Department in June in Sheridan Company are materials $$11,776,$ labor $$27,140,$ and overhead $$16,560.$ Equivalent units of production are materials $18,400$ and conversion costs $21,850.$

Compute the unit costs for materials and conversion costs for June. $($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

Materials cost per unit

$

Conversion cost per unit

$