The Polishing Department of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,900 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 40,300; ending inventory of 5,200 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,720 of materials and $87,262 of conversion costs; materials costs added in Polishing during the month, $194,500; labor and overhead applied in Polishing during the month, $126,990 and $258,500, respectively.

Compute the equivalent units of production for materials and conversion costs for the month of September.

Compute the unit costs for the month.