Crawford Company Has the Following Equivalent Units for July: Materials

Crawford Company has the following equivalent units for July: materials 20,000 and conversion costs 18,000.Production cost data are: $\begin{array}{lrr}&\text { Materials }&\text { Conversion }\\\text { Work in process, July } 1 & \$ 3,200 & \$ 1,500 \\\text { Costs added in July } & 25,200 & 21,000\end{array}$
$\text { The unit production costs for July are: }$

$\quad$ Materials $\quad$ Conversion Costs
a. $\quad$ $ 1.26 $\quad$ $ 1.25
b. $\quad$ 1.42 $\quad$$\quad$ 1.17
c. $\quad$ 1.26 $\quad$$\quad$ 1.17
d. $\quad$ 1.42 $\quad$$\quad$ 1.25