Riverbed Supplies' total material costs are $$31,800$ and total conversion costs are $$21,200.$ Equivalent units of production for

materials are $10,000,$ and $5,000$ for conversion costs.

Compute the unit costs for materials, conversion costs, and total manufacturing costs for the month. $($Round unit costs answers to $2$

decimal places, e$.$g$.12\mathrm{.}50.)$