The polishing department of Sandhill Manufacturing Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

Production: Beginning inventory of $2,600$ units that are $100\%$ complete in terms of materials and $30\%$ complete in terms of conversion costs; units started during the period are $12,100$; ending inventory of $3,500$ units that are $10\%$ complete in terms of conversion costs.

Manufacturing costs: Beginning inventory costs, comprising $$25,300$ of materials and $$27,600$ of conversion costs; materials costs added in polishing during the month, $$131,255$; labour and overhead applied in polishing during the month, $$105,500$ and $$273,460,$ respectively.

The company uses the weighted$-$average method.

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

SUPPORTCalculate the unit costs for materials and conversion costs for the month. $($Round unit costs to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

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