The Polishing Department of Bonita Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,880 units that are 100% complete as to materials and 30% complete as to convedsion costs; units started during the period are 44,300: ending inventory of 7,200 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21.900 of materials and $36,765 of conversion costs; materials costs added in Polishing during the month $213,618; labor and overhead applied in Polishing during the month $127,600 and $258,440, respectively. Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $