The Polishing Department of Sheffield Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1.600 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 44,700; ending inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,200 of materials and $16,316 of conversion costs; materials costs added in Polishing during the month, $225,190; labor and overhead applied in Polishing during the month, $126,100 and $258,240, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September. The equivalent units of production. Materials Conversion Costs Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25) Conversion Costs Materials Unit costs $