Production records show that there were 470 units in the beginning inventory, 30% complete, 1,570 units started, and 1,430 units transferred out. The beginning work in process had materials cost of $3,070 and conversion costs of $1,720. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.

What is the unit materials cost for May? (round unit costs to 2 decimal places, e.g. 2.25)

What is the Unit Conversion cost for may? (round unit costs to 2 decimal places, e.g. 2.25)