Holton Company Has the Following Equivalent Units for July: Materials

Holton Company has the following equivalent units for July: materials 20,000 and conversion 18,000. Production cost data are: $\begin{array}{lrr}&\text { Materials }&\text { Conversion }\\\text { Work in process, July } 1 & \$ 8,000 & \$ 3,750 \\\text { Costs added in July } & 63,000 & 52,500\end{array}$

$\text { The unit production costs for July are: }$
$\begin{array}{rrr}&\text { Materials }&\text { Conversion Costs }\\\text { a. } & \$ 3.15 & \$ 3.13 \\\text { b. } & 3.55 & 2.92 \\\text { c. } & 3.15 & 2.92 \\\text { d. } & 3.55 & 3.13\end{array}$