The polishing department of Sheridan 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 12,300 ; ending inventory of 3,300 units that are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $24,900 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $127,080; labour and overhead applied in polishing during the month, $109,000 and $289,301, respectively. The company uses the weighted-average method. Calculate the equivalent units of production for materials and conversion costs for the month of September. Calculate the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 15.25. )