Sheridan Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2022 are as follows. Percent Production Data-Basketballs Units Complete Work in process units, July 1 530 60 % Units started into production 1,230 600 40 % Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July $720 650 $1,370 Direct materials 2,448 Direct labor 660 Manufacturing overhead 1,210 Calculate the equivalent units of production for materials and conversion costs. Materials Equivalent Units eTextbook and Media 1760 Conversion Costs 1400 Attempts: 1 of 1 used (a2) Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Cost per unit $ Materials $ Conversion Costs