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Production costs chargeable to the Sanding Department in July in Concord Company are $$51,300$ for materials, $$17,100$ for labor, and $$14,820$ for manufacturing overhead. Equivalent units of production are $34,200$ for materials and $22,800$ for conversion costs.

Compute the unit costs for materials and conversion costs. $($Round answers to $2$ decimal places, eg$.15\mathrm{.}25.)$

Unit costs