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: $$\begin{array} { l r c } & \text { Materials } &\text { Conversion } \\\text { Work in process, July } 1 & \$ 8,000 & \$ 3,750 \\\text { Costs added in July } & 63,000 & 52,500\end{array}$$ The unit production costs for July are: $$\begin{array} { l c c } & \text { Materials } & \text { Conversion Costs } \\\text { a. } & \$ 3.15 & \$ 3.13 \\\text { b. } & 3.55 & 2.92 \\\text { c. } & 3.15 & 2.92 \\\text { d. } & 3.55 & 3.13\end{array}$$