The following information is for Douglas Manufacturing Company for the month of May. All materials are added at the beginning of the production process. (Use FIFO)

Beginning Inventory

2,350 units, 40% complete

Direct Materials $7,200

Conversion $1,100

Current Months Data

10,120 units started

Direct Materials $51,612

Conversion $53,904

Ending Inventory

1,000 units, 70% complete

1) Compute unit costs.