Holton Company Has the Following Equivalent Units for July: Materials

Holton Company has the following equivalent units for July: materials 20000 and conversion 18000. Production cost data are: $\begin{array}{l}\begin{array} { l r c } &\text { Materials } & \text { Conversion } \\\text { Work in process, July } 1 & \$8,000 & \$ 3,750 \\\text { Costs added in July } & 63,000 &52,500\end{array}\\\\\text { The unit production costs for July are: }\end{array}$
$\begin{array}{lrr} & \text { Materials } & \text { Conversion Costs } \\\end{array}$
A) $\begin{array}{lrr} & \$ 3.15&&&& \$ 3.13 \\\end{array}$
B) $\begin{array}{lrr} & 3.55 &&&&& 2.92 \\\end{array}$
C) $\begin{array}{lrr} & 3.15 &&&&& 2.92 \\\end{array}$
D) $\begin{array}{lrr} & 3.55 &&&&&3.13\end{array}$