Sandhill Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 20,000 Units started into production 104,000 Units completed and transferred 94,300 Units in ending work in process 29,700 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during April include: $64,100 20,500 14,200 Direct materials $572,000 Direct labour 190,200 Manufacturing overhead 389.007 (b) Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Unit Production Costs Materials Conversion costs $ Total $