Sheffield Company has the following equivalent units of production for July: materials $20000$ and conversion $18000.$ Production cost

data are:

The unit production costs for July are:

Materials

Conversion

Costs

$$3\mathrm{.}65,$$$2\mathrm{.}78$

$$3\mathrm{.}65,$$$2\mathrm{.}97$

$$3\mathrm{.}30,$$$2\mathrm{.}97$

$$3\mathrm{.}30$

$$2\mathrm{.}78$