The Smelting Department of Polzin Company has the following production and cost data for September Production: Beginning workin process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 9,000 units, and ending workin process 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Work in process, September 1, $16,000; materials added $69,000; labor and overhead $138,600. Polzin uses the FIFO method to compute equivalent units. Compute the unit costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $