The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,000 units. Beginning work in process $0 2. Started 3,200 units that are 60% Materials 61,920 complete as to conversion Labor 12,224 costs and 100% complete as Manufacturing overhead 22,800 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.

(a) Determine the equivalent units of production for (1) materials and (2) conversion costs.

(b) Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.)