The Smelting Department of ZIN Company has the following production and cost data for September Production Units: Beginning work in process 2,000 units that are 90% complete as to materials and 20% complete as to conversion costs units started and finished 9,000 units; and ending work in 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, direct materials $15,000; conversion costs $14,800 During September, materials added $40,000; labor and overhead added $110,000 Compute the unit costs for conversion costs