View Policies Current Attempt in Progress Sheffield Company has the following equivalent units for July: materials 23000 and conversion costs 20650. Production cost data are: Materials Conversion $ 6500 $ 2300 Work in process July 1 Costs added in July 51000 39000 The unit production costs for July are: Materials Conversion Costs $2.50 $2.00 $2.22 $2.00 $2.50 $1.89 $2.22 $1.89